Explanations:
The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG). • He Is the head of the Indian Audit and Accounts Department. Article 149 deals with the powers and duties of the CAG. • His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration. • This is the reason why Dr. B R Ambedkar said that the CAG shall be the most important Officer under the Constitution of India.