Article 377

Transition of the Auditor-General of India to Constitutional CAG

Official heading: “Provisions as to Comptroller and Auditor-General of India”

Check this article against the official editionAwaiting human legal review

Source edition: The Constitution of India (as on 1 May 2026)
Source locator: Part XXI, Article 377, printed page 249
Last human source-link check: Not yet checked
Last human legal review: Not yet reviewed

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1. In One Sentence

Provided that the incumbent Auditor-General of India became the Comptroller and Auditor-General of India under the Constitution.

2. What It Means in Everyday Language

Article 377 ensured unbroken continuity in supreme public audit and national accounting.

The Auditor-General of India holding office immediately before 26 January 1950 (V. Narahari Rao) became on commencement the first Comptroller and Auditor-General of India (CAG) under Article 148.

The provision protected the incumbent’s salary, rights in respect of leave, and pension entitlements as determined under pre-existing statutory rules, ensuring that public audit oversight over the Consolidated Fund continued without interruption.

3. Practical Illustrative Example

Everyday Scenario:

In February 1950, the national audit department submitted the annual audit reports on central expenditures without waiting for fresh statutory appointments.

Core takeaway: Article 377 ensured that the apex public audit institution transitioned smoothly from the Dominion to the constitutional Republic.

Illustrative Notice: Subsequent CAG appointments are governed strictly by the appointment and tenure provisions of Article 148.

4. Important Limits, Qualifications & Exceptions

Article 377 guaranteed financial oversight continuity for the Republic.

Automatic transition: Dominion Auditor-General became the constitutional CAG.
Salary and pension protection: Maintained existing service conditions.
Foundation for Article 148: Linked transitional tenure to permanent CAG constitutional standards.

5. Operative Constitutional Text

The Auditor-General of India holding office immediately before the commencement of this Constitution shall, unless he has elected otherwise, become on such commencement the Comptroller and Auditor-General of India and shall thereupon be entitled to such salaries and to such rights in respect of leave of absence and pension as are provided for under clause (3) of article 148 in respect of the Comptroller and Auditor-General of India and be entitled to continue to hold office until the expiration of his term of office as determined under the provisions which were applicable immediately before such commencement to the Auditor-General of India.

Transcription for reference; compare with the linked official editionNot yet verified by a human legal reviewer

6. Sources & Historical Assembly Deliberations

Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.

Sources & Citation Metadata

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Constitutional TextThe Constitution of India (as on 1 May 2026)Cited PDF page
Government of India (Legislative Department, Ministry of Law and Justice) • Part XXI, Article 377, printed page 249 • Human source-link check pending
Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.

Human legal review is pending; compare the text with the cited editionNon-partisan educational resource