• Comptroller and Auditor General of India is an independent constitutional authority that audits government accounts
• Article 148 of the Indian Constitution provides for the CAG
• The CAG is appointed by the President of India
• The tenure is 6 years or up to the age of 65 years, whichever is earlier
• The CAG submits audit reports to the President or Governor, which are placed before Parliament or State Legislature.
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