Constitutional Bodies: Polity notes for UPSC Prelims

Last reviewed 28 October 2026 · Written and checked by the Prelims Lab faculty · About 35 min to read

Election Commission, UPSC and State PSCs, Finance Commission, CAG, Attorney General and the national commissions. Free notes for UPSC CSE Prelims 2027, written around the traps UPSC sets, with the exact text of the Constitution and every past question on the topic.

Constitutional Bodies in short

Election Commission (Article 324): The Election Commission of India (Article 324) runs elections to Parliament, State Assemblies, and the offices of President and Vice-President. It is independent so that elections are free and fair.
Union and State Public Service Commissions: The Union Public Service Commission (UPSC) recruits officers for the Central government through exams like the Civil Services Exam. Each State has a State PSC.
Finance Commission (Article 280): The Finance Commission (Article 280) is set up every 5 years by the President. It recommends how tax money collected by the Centre should be shared with the States, and how it should be divided among States.
Comptroller and Auditor-General (Articles 148–151): The Comptroller and Auditor General (CAG) checks (audits) how the Central and State governments spend public money. His reports go to Parliament or the State legislature, where the Public Accounts Committee examines them.
Attorney General (Article 76): The Attorney General (Article 76) is the government's top lawyer. He is appointed by the President and must be qualified to be a Supreme Court judge.
Other constitutional bodies: Besides the big bodies like the Election Commission and the CAG, the Constitution creates commissions to protect particular groups: Scheduled Castes, Scheduled Tribes, backward classes and linguistic minorities. Because they are in the Constitution, they cannot be abolished by an ordinary law.
Elections: laws, practices and reforms: Elections are run under two main laws. The RPA, 1950 is about who can vote and how seats and voter lists are prepared.

How to read: each section has The idea in brief (start here if the topic is new), Exam notes (the facts UPSC tests) and Ranker’s edge (the fine points). Each section opens with the bare text of the Constitution. Open In depth for the story behind it and past questions.

1. Election Commission (Article 324)

The bare text

Bare text · Article 324Constitution of India, as on 1 May 2024

324. Superintendence, direction and control of elections to be vested in an Election Commission.—(1) The superintendence, direction and control of the preparation of the electoral rolls for, and the conduct of, all elections to Parliament and to the Legislature of every State and of elections to the offices of President and Vice-President held under this Constitution *** shall be vested in a Commission (referred to in this Constitution as the Election Commission).

(2) The Election Commission shall consist of the Chief Election Commissioner and such number of other Election Commissioners, if any, as the President may from time to time fix and the appointment of the Chief Election Commissioner and other Election Commissioners shall, subject to the provisions of any law made in that behalf by Parliament, be made by the President.

(3) When any other Election Commissioner is so appointed the Chief Election Commissioner shall act as the Chairman of the Election Commission.

(5) Subject to the provisions of any law made by Parliament, the conditions of service and tenure of office of the Election Commissioners and the Regional Commissioners shall be such as the President may by rule determine:

Provided that the Chief Election Commissioner shall not be removed from his office except in like manner and on the like grounds as a Judge of the Supreme Court and the conditions of service of the Chief Election Commissioner shall not be varied to his disadvantage after his appointment:

Provided further that any other Election Commissioner or a Regional Commissioner shall not be removed from office except on the recommendation of the Chief Election Commissioner.

Clauses not relevant here are left out.

Reading the text

“Superintendence, direction and control”: three of the widest words in the Constitution. The Supreme Court has read them as a reserve of power: where no law covers a situation, the Commission can act on its own (Mohinder Singh Gill, 1978). The Model Code of Conduct, which no law creates, rests on this.
What Article 324 covers: Parliament, State Legislatures, President and Vice-President. Not panchayats or municipalities: those belong to State Election Commissions (Articles 243K, 243ZA).
“If any”: the Constitution does not fix the size of the Commission. It can be one person, and was until 1989. The present three-member Commission is set by Presidential order and law, not by the text. A five-member Commission is a trap (UPSC 2017).
Unequal protection: the Chief Election Commissioner can be removed only like a Supreme Court judge. The other Commissioners can be removed by the President on the CEC’s recommendation. Their powers and salaries, though, are equal (UPSC 2002).
“Subject to … any law made … by Parliament”: for 73 years Parliament made no such law, so the President, on the government’s advice, appointed Commissioners alone.

The idea in brief

The Election Commission of India (Article 324) runs elections to Parliament, State Assemblies, and the offices of President and Vice-President. It is independent so that elections are free and fair.

What it does: prepares voter lists, announces election dates, recognises political parties, gives them symbols, and enforces the Model Code of Conduct.

Exam notes

Composition	Chief Election Commissioner + other Election Commissioners as the President fixes. Single-member till 1989; three-member since 1993 (PYQ 2017)
Appointment	By the President on the recommendation of a selection committee: the PM, the Leader of Opposition (or largest opposition party leader) in the Lok Sabha and a Union minister named by the PM (CEC and ECs Act, 2023)
Term	Six years or 65, whichever is earlier (PYQ 2002)
Removal	CEC: like a Supreme Court judge. Other ECs: only on the CEC’s recommendation (PYQ 2002)
Salary and powers	CEC and ECs have equal powers and equal salary, equal to a Supreme Court judge; decisions by majority (PYQ 2002)
Functions	Superintendence, direction and control of elections to Parliament, State legislatures and the offices of President and Vice-President; prepares electoral rolls; decides the election schedule; recognises parties and allots symbols; decides disputes on splits and mergers of recognised parties; advises the President/Governor on disqualification of members (PYQ 2004, 2017)
Prelims trap: The Election Commission does not decide election disputes (High Courts do; the Supreme Court for President and VP) (PYQ 2004). Panchayat and municipal elections are run by State Election Commissions. The Home Ministry does not fix the schedule.

Item	Point
Firsts	CEC Sukumar Sen; first woman CEC V.S. Ramadevi (1990); EC formed 25 Jan 1950 (National Voters’ Day since 2011)
Multi-member	Briefly 1989–90; permanently since Oct 1993
Appointment	Anoop Baranwal (2023) interim committee incl. CJI; CEC Act, 2023: PM, LoP and a Union Minister
Party recognition	Symbols Order, 1968; categories: national, State, registered unrecognised (‘regional’ is not a category)
Reforms	EVMs everywhere (2004), NOTA (2013, PUCL), VVPAT everywhere (2019); MCC has no statutory basis
Committees on electoral reform	Tarkunde (1974), Dinesh Goswami (1990), Indrajit Gupta (1998, State funding)

Remember it324 = “3 to 4” bodies run: Parliament, State legislatures, President, VP (not panchayats). 6 years / 65; CEC goes like an SC judge, ECs only on the CEC’s word. Committee: PM + LoP + a minister (2023 Act). It never decides election petitions.

Beyond the basics · ranker’s edge

Point	Depth
CEC and ECs Act, 2023	Search committee under the Law Minister shortlists; Gyanesh Kumar (February 2025) was the first CEC appointed under it
Electoral rolls	Special Intensive Revision began in Bihar (2025) and was extended to other States and UTs in phases. The Supreme Court allowed Aadhaar as one of the identity documents and in ADR v. ECI (May 2026) upheld the SIR under Section 21(3) RPA read with Article 324
Removal notice (2026)	Opposition notices to remove CEC Gyanesh Kumar were rejected by the Lok Sabha Speaker and Rajya Sabha Chairman (April 2026). The CEC is removable only like a Supreme Court judge
Articles	325: one general roll, no exclusion on religion, race, caste, sex. 326: adult suffrage. 327–328: laws on elections. 329: bar on courts except by election petition
National party test	6% votes in 4 States + 4 Lok Sabha seats; or 2% of Lok Sabha seats from 3 States; or State party in 4 States. Six national parties after the 2023 review
Funding	Electoral bonds struck down (ADR, February 2024)

In depth: the story behind it and how UPSC asks it

The story behind it

Two Election Commissioners were first appointed in October 1989, just before a general election, and the posts were abolished in January 1990. The Commission became multi-member again in October 1993. In T.N. Seshan v Union of India (1995), the Court upheld this and held that the CEC and the Commissioners have equal say, deciding by majority.

In Anoop Baranwal (March 2023) a Constitution Bench held that, until Parliament made a law, appointments must be made on the advice of a committee of the Prime Minister, the Leader of the Opposition and the Chief Justice of India. Parliament then passed the Chief Election Commissioner and Other Election Commissioners Act, 2023, which replaced the Chief Justice with a Union Cabinet Minister nominated by the Prime Minister. The first appointments under the Act were made in March 2024, and challenges to it are pending in the Supreme Court.

How UPSC asks it

UPSC 2017 Consider the following statements:
1. The Election Commission of India is a five member body.
2. The Union Ministry of Home Affairs decides the election schedule for the conduct of both general elections and bye-elections.
3. Election Commission resolves the disputes relating to splits/mergers of recognised political parties.
1. 1 and 2 only
2. 2 only
3. 2 and 3 only
4. 3 only
Show answer
(d) 3 only. The Commission has three members and fixes the schedule itself.
UPSC 2004 Consider the following tasks:
1. Superintendence, direction and conduct of free and fair elections
2. Preparation of electoral rolls for all elections to the Parliament, State Legislatures and the Office of the President and the Vice-President
3. Giving recognition to political parties and allotting election symbols to political parties and individuals contesting the election
4. Proclamation of final verdict in case of election disputes.
Which of the above are the functions of the Election Commission of India?
1. 1, 2 and 3
2. 2, 3 and 4
3. 1 and 3
4. 1, 2 and 4
Show answer
(a) 1, 2 and 3. Election disputes are decided by courts.
UPSC 2002 Consider the following statements with reference to India:
1. The Chief Election Commissioner and other Election Commissioners enjoy equal powers but receive unequal salaries.
2. The Chief Election Commissioner is entitled to the same salary as is provided to a judge of the Supreme Court.
3. The Chief Election Commissioner shall not be removed from his office except in like manner and on like grounds as a judge of the Supreme Court.
4. The term of office of the Election Commissioner is five years from the date he assumes his office or till the day he attains the age of 62 years, whichever is earlier.
1. 1 and 2
2. 2 and 3
3. 1 and 4
4. 2 and 4
Show answer
(b) 2 and 3. Salaries are equal; the term is six years or 65.

2. Union and State Public Service Commissions

The bare text

Bare text · Article 315Constitution of India, as on 1 May 2024

(1) Subject to the provisions of this article, there shall be a Public Service Commission for the Union and a Public Service Commission for each State.

(2) Two or more States may agree that there shall be one Public Service Commission for that group of States, and if a resolution to that effect is passed by the House or, where there are two Houses, by each House of the Legislature of each of those States, Parliament may by law provide for the appointment of a Joint State Public Service Commission (referred to in this Chapter as Joint Commission) to serve the needs of those States.

(4) The Public Service Commission for the Union, if requested so to do by the Governor *** of a State, may, with the approval of the President, agree to serve all or any of the needs of the State.

Clauses not relevant here are left out.

Bare text · Article 316Constitution of India, as on 1 May 2024

316. Appointment and term of office of members.—(1) The Chairman and other members of a Public Service Commission shall be appointed, in the case of the Union Commission or a Joint Commission, by the President, and in the case of a State Commission, by the Governor of the State:

Provided that as nearly as may be one-half of the members of every Public Service Commission shall be persons who at the dates of their respective appointments have held office for at least ten years either under the Government of India or under the Government of a State, and in computing the said period of ten years any period before the commencement of this Constitution during which a person has held office under the Crown in India or under the Government of an Indian State shall be included.

(2) A member of a Public Service Commission shall hold office for a term of six years from the date on which he enters upon his office or until he attains, in the case of the Union Commission, the age of sixty-five years, and in the case of a State Commission or a Joint Commission, the age of [sixty-two years], whichever is earlier:

(3) A person who holds office as a member of a Public Service Commission shall, on the expiration of his term of office, be ineligible for re-appointment to that office.

Clauses not relevant here are left out.

Amended by: 15th (1963), 41st (1976) Amendments

Bare text · Article 317Constitution of India, as on 1 May 2024

317. Removal and suspension of a member of a Public Service Commission.—(1) Subject to the provisions of clause (3), the Chairman or any other member of a Public Service Commission shall only be removed from his office by order of the President on the ground of misbehaviour after the Supreme Court, on reference being made to it by the President, has, on inquiry held in accordance with the procedure prescribed in that behalf under article 145, reported that the Chairman or such other member, as the case may be, ought on any such ground to be removed.

(3) Notwithstanding anything in clause (1), the President may by order remove from office the Chairman or any other member of a Public Service Commission if the Chairman or such other member, as the case may be,—

(a) is adjudged an insolvent; or

(b) engages during his term of office in any paid employment outside the duties of his office; or

Clauses not relevant here are left out.

Bare text · Article 319Constitution of India, as on 1 May 2024

319. Prohibition as to the holding of offices by members of Commission on ceasing to be such members.—On ceasing to hold office—

(a) the Chairman of the Union Public Service Commission shall be ineligible for further employment either under the Government of India or under the Government of a State;

Clauses not relevant here are left out.

Bare text · Article 320Constitution of India, as on 1 May 2024

320. Functions of Public Service Commissions.—(1) It shall be the duty of the Union and the State Public Service Commissions to conduct examinations for appointments to the services of the Union and the services of the State respectively.

(3) The Union Public Service Commission or the State Public Service Commission, as the case may be, shall be consulted—

(a) on all matters relating to methods of recruitment to civil services and for civil posts;

(b) on the principles to be followed in making appointments to civil services and posts and in making promotions and transfers from one service to another and on the suitability of candidates for such appointments, promotions or transfers;

(c) on all disciplinary matters affecting a person serving under the Government of India or the Government of a State in a civil capacity, including memorials or petitions relating to such matters;

(4) Nothing in clause (3) shall require a Public Service Commission to be consulted as respects the manner in which any provision referred to in clause (4) of article 16 may be made or as respects the manner in which effect may be given to the provisions of article 335.

Clauses not relevant here are left out.

Reading the text

The Governor appoints State PSC members, but cannot remove them. Only the President removes members of any Public Service Commission (Article 317). The Governor can only suspend while a reference is pending.
Removal for misbehaviour needs the Supreme Court. The President refers the case, the Court inquires, and the President acts on its report. The Court’s advice binds the President, unlike most advisory roles.
Half the members must be officials with ten years of government service. The text sets no other qualification.
Six years or the age limit: 65 for the UPSC, 62 for State and Joint Commissions (raised from 60 by the 41st Amendment, 1976). No member can be reappointed to the same post.
Article 319 bars later jobs, with steps up allowed. The UPSC Chairman can hold no government post afterwards. A State Chairman or member can move up to the UPSC or to a State Chairmanship, but nothing else.
“Shall be consulted”, but on reservation under Article 16(4) the PSC need not be consulted at all (320(4)). The courts have held that the advice itself does not bind the government (State of U.P. v Manbodhan Lal Srivastava, 1957).

The idea in brief

The Union Public Service Commission (UPSC) recruits officers for the Central government through exams like the Civil Services Exam. Each State has a State PSC.

Exam notes

Where	Part XIV, Articles 315 to 323
Appointment	UPSC chairman and members by the President; State PSC by the Governor. Half the members must have 10 years of government service
Term	Six years or till 65 (UPSC) / 62 (State PSC)
Removal	Only by the President (even for State PSC members); for misbehaviour, after a Supreme Court inquiry; or for insolvency, outside paid work, infirmity
After retirement	UPSC chairman: no further government job. A State PSC chairman can become UPSC chairman or member
Role (Art 320)	Conducts exams; advises on recruitment, promotion and discipline. Advice is not binding. Not consulted on reservation for backward classes

PSC history	Provided by GoI Act 1919; set up 1926 (Lee Commission), first Chairman Sir Ross Barker
Not consulted on	Reservations (Art 320(4)); individual transfers

Remember itGovernor appoints, President removes State PSC members. 65 vs 62 retirement. Advice is never binding, and they are not consulted on reservations (320(4)).

Beyond the basics · ranker’s edge

Article	Depth
316–323 map	317 removal (SC inquiry for misbehaviour); 319 bar on later employment; 320 functions; 321 Parliament can add functions; 322 expenses charged; 323 annual reports
320(4)	Not consulted on reservations under 16(4) and on special considerations for SC/ST under 335
Joint State PSC	Created by Parliament on request of two or more States; members appointed by the President
Prelims trap: A State PSC member is removed by the President, though appointed by the Governor; the Governor can only suspend during the inquiry.

In depth: the story behind it and how UPSC asks it

The story behind it

India’s first Public Service Commission was set up in 1926, on the Lee Commission’s recommendation (1924). The 1935 Act created a Federal PSC and provincial PSCs, which became the UPSC and State PSCs in 1950. Article 315(2) allows a Joint State PSC, but only if the State legislatures ask; none exists today.

3. Finance Commission (Article 280)

The bare text

Bare text · Article 280Constitution of India, as on 1 May 2024

280. Finance Commission.—(1) The President shall, within two years from the commencement of this Constitution and thereafter at the expiration of every fifth year or at such earlier time as the President considers necessary, by order constitute a Finance Commission which shall consist of a Chairman and four other members to be appointed by the President.

(2) Parliament may by law determine the qualifications which shall be requisite for appointment as members of the Commission and the manner in which they shall be selected.

(3) It shall be the duty of the Commission to make recommendations to the President as to—

(a) the distribution between the Union and the States of the net proceeds of taxes which are to be, or may be, divided between them under this Chapter and the allocation between the States of the respective shares of such proceeds;

(b) the principles which should govern the grants-in-aid of the revenues of the States out of the Consolidated Fund of India;

[(bb) the measures needed to augment the Consolidated Fund of a State to supplement the resources of the Panchayats in the State on the basis of the recommendations made by the Finance Commission of the State;]

[(c) the measures needed to augment the Consolidated Fund of a State to supplement the resources of the Municipalities in the State on the basis of the recommendations made by the Finance Commission of the State;]

[(d)] any other matter referred to the Commission by the President in the interests of sound finance.

Clauses not relevant here are left out.

Amended by: 73rd (1992), 74th (1992) Amendments

Reading the text

Five members: a Chairman and four others, appointed by the President every five years. Qualifications are fixed by Parliament in the Finance Commission (Miscellaneous Provisions) Act, 1951.
“Make recommendations”: the Commission only recommends. Nothing in the text makes its awards binding, though the Union has generally accepted the tax-sharing recommendations (UPSC 2011).
Two kinds of transfers: the share of the divisible pool of taxes between the Union and the States (vertical) and among the States (horizontal), under 280(3)(a), and the principles for grants-in-aid under 280(3)(b) and Article 275 (UPSC 2000, 2002, 2003).
Sub-clauses (bb) and (c) were added by the 73rd and 74th Amendments: the Union Commission must also suggest how to boost State funds for panchayats and municipalities, based on the State Finance Commissions’ reports.

The idea in brief

The Finance Commission (Article 280) is set up every 5 years by the President. It recommends how tax money collected by the Centre should be shared with the States, and how it should be divided among States.

ExampleThe 15th Finance Commission said States should get 41% of the shareable Central taxes. Poorer States get a bigger share (the “income distance” criterion).

Exam notes

Constitution	By the President every five years (or earlier): a chairman and four members; qualifications set by Parliament (Finance Commission Act, 1951)
Functions	Recommends (1) distribution of net tax proceeds between Centre and States (vertical) and among States (horizontal); (2) principles of grants-in-aid to States from the Consolidated Fund of India; (3) measures to add to State funds for panchayats and municipalities (PYQ 2000, 2002, 2003)
Nature	Advisory; report laid before Parliament by the President with an explanatory memorandum. It does not attract foreign capital or oversee PSUs (PYQ 2011)
15th FC (N.K. Singh)	Period 2021–26. States’ share: 41%. Horizontal criteria: income distance 45%, population (2011) 15%, area 15%, forest and ecology 10%, demographic performance 12.5%, tax and fiscal efforts 2.5% (PYQ 2023, 2025). Grants of ₹4,800 crore to improve educational outcomes
13th FC	Proposed a design for GST with a compensation package, and gave local bodies a share of central taxes as grants (PYQ 2012)
In detail: The 16th Finance Commission, chaired by Arvind Panagariya (constituted December 2023), covers 2026–31. Its report, tabled on 1 February 2026, kept the States’ share at 41% and added “contribution to GDP” as a criterion.

Remember it280 = every 5 years, 1 + 4 members. 15th FC: 41% and 45-15-15-10-12.5-2.5. 16th FC: 41% again, new “contribution to GDP” 10%.

Beyond the basics · ranker’s edge

Point	Depth
Statute	Finance Commission (Miscellaneous Provisions) Act, 1951: chairman with public-affairs experience; members from judges, finance, economics or administration
16th FC	Weights: income distance 42.5%, population 17.5%, demographic performance 10%, area 10%, forest 10%, contribution to GDP 10%. Dropped tax effort and revenue-deficit grants; fiscal deficit target for the Centre 3.5% of GDP by 2030–31, States 3% of GSDP
Article 280(3)(bb), (c)	Added by the 73rd and 74th: measures to augment State funds for panchayats and municipalities
Prelims trap: 15th FC criteria and weights. (PYQ 2023, 2025) 13th FC proposed a GST design and compensation. (PYQ 2012)

In depth: the story behind it and how UPSC asks it

The story behind it

The 15th Finance Commission (N.K. Singh) set the States’ share at 41% of the divisible pool for 2021–26, after Jammu and Kashmir became a Union Territory. Its formula for sharing among States gave weight to income distance, population (2011), area, forest and ecology, demographic performance and tax effort (UPSC 2023). The 16th Finance Commission, chaired by Arvind Panagariya, covers 2026–31 and has kept the share at 41%.

The cess and surcharge question keeps the debate alive: they are outside the divisible pool, so their growing share of Union revenue means the States get less than 41% of total tax revenue.

How UPSC asks it

UPSC 2025 Which of the following statements with regard to recommendations of the 15th Finance Commission of India are correct? 1. It has recommended grants of Rs. 4,800 crores from the year 2022-23 to the year 2025-26 for incentivizing States to enhance educational outcomes. 2. 45% of the net proceeds of Union taxes are to be shared with States. 3. Rs. 45,000 crores are to be kept as performance-based incentive for all States for carrying out agricultural reforms. 4. It reintroduced tax effort criteria to reward fiscal performance.
1. 1, 2 and 3
2. 1, 2 and 4
3. 1, 3 and 4
4. 2, 3 and 4
Show answer
(c) 1, 3 and 4. The share is 41%, not 45%. The other three are correct.
UPSC 2023 Consider the following:
1. Demographic performance
2. Forest and ecology
3. Governance reforms
4. Stable government
5. Tax and fiscal efforts. For horizontal tax devolution, the Fifteenth Finance Commission used how many of the above as criteria other than population, area and income distance?
1. Only two
2. Only three
3. Only four
4. All five
Show answer
(b) Only three. Demographic performance, forest and ecology, and tax and fiscal efforts.
UPSC 2012 Which of the following is/are among the noticeable features of the recommendations of the Thirteenth Finance Commission?
1. A design for the Goods and Services Tax, and a compensation package linked to adherence to the proposed design
2. A design for the creation of lakhs of jobs in the next ten years in consonance with India's demographic dividend
3. Devolution of a specified share of central taxes to local bodies as grants
1. 1 only
2. 2 and 3 only
3. 1 and 3 only
4. 1, 2 and 3
Show answer
(c) 1 and 3 only. Job creation is not a Finance Commission function.
UPSC 2011 With reference to the Finance Commission of India, which of the following statements is correct?
1. It encourages the inflow of foreign capital for infrastructure development
2. It facilitates the proper distribution of finances among the Public Sector Undertakings
3. It ensures transparency in financial administration
4. None of the statements (a), (b) and (c) given above is correct in this context
Show answer
(d) None of the statements (a), (b) and (c) given above is correct in this context. Its job is distribution of taxes and grants between the Centre and States.
UPSC 2003 Consider the following statements: The function(s) of the Finance Commission is/are: 1. to allow the withdrawal of the money out of the Consolidated Fund of India 2. to allocate between the States the shares of proceeds of taxes 3. to consider applications for grants-in-aid from States 4. to supervise and report on whether the Union and State governments are levying taxes in accordance with the budgetary provisions
1. Only 1
2. 2 and 3
3. 3 and 4
4. 1, 2 and 4
Show answer
(b) 2 and 3. Withdrawal needs Parliament’s appropriation; supervising tax levies is not its role.
UPSC 2002 Which one of the following authorities recommends the principles governing the grants-in-aid of the revenues to the States out of the Consolidated Fund of India?
1. Finance Commission
2. Inter-State Council
3. Union Ministry of Finance
4. Public Accounts Committee
Show answer
(a) Finance Commission. Article 280(3)(b).
UPSC 2000 The primary function of the Finance Commission in India is to:
1. distribute revenue between the Centre and the States
2. prepare the Annual Budget
3. advise the President on financial matters
4. allocate funds to various ministries of the Union and State Governments
Show answer
(a) distribute revenue between the Centre and the States. Distribution of tax revenue between Centre and States.

4. Comptroller and Auditor-General (Articles 148–151)

The bare text

Bare text · Article 148Constitution of India, as on 1 May 2024

148. Comptroller and Auditor-General of India.—(1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.

Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.

(4) The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.

(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged upon the Consolidated Fund of India.

Clauses not relevant here are left out.

Bare text · Article 149Constitution of India, as on 1 May 2024

149. Duties and powers of the Comptroller and Auditor-General.— The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.

Bare text · Article 151Constitution of India, as on 1 May 2024

151. Audit reports.—(1) The reports of the Comptroller and Auditor- General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.

(2) The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor *** of the State, who shall cause them to be laid before the Legislature of the State.

Reading the text

Comptroller in name, auditor in practice. Unlike Britain’s Comptroller, India’s CAG does not control the release of money from the Consolidated Fund. The government withdraws money under the Appropriation Act; the CAG audits afterwards (UPSC 2001).
The independence package is like a judge’s: removal only as for a Supreme Court judge, no change in service conditions to their disadvantage, no further government office, and the office’s costs charged on the Consolidated Fund of India (not voted).
Article 149 leaves the duties to Parliament: the CAG (Duties, Powers and Conditions of Service) Act, 1971. It fixes a term of six years or age 65.
Reports go to the President or the Governor, who must place them before the legislature. The CAG does not report to the government.

The idea in brief

The Comptroller and Auditor General (CAG) checks (audits) how the Central and State governments spend public money. His reports go to Parliament or the State legislature, where the Public Accounts Committee examines them.

Exam notes

Appointment and term	By the President; six years or 65; removed like a Supreme Court judge; salary equal to a Supreme Court judge; no further government office after retirement
Audits	All expenditure from the Consolidated Funds, Contingency Funds and Public Accounts of the Union and States; trading and manufacturing accounts; government companies
Reports	Union accounts to the President, State accounts to the Governor; laid before the legislature and examined by the Public Accounts Committee. Findings can be used by investigating agencies (PYQ 2012)
What CAG does not do	Does not control the issue of money from the exchequer (unlike Britain’s Comptroller): Indian CAG is an Auditor-General only. No judicial or prosecuting powers (PYQ 2001, 2012)
In detail: Ambedkar called the CAG the most important officer under the Constitution. The CAG is the “friend, philosopher and guide” of the PAC.

CAG	First: V. Narahari Rao; accounts separated from audit in 1976; Article 149 duties, 151 reports; ‘friend, philosopher and guide’ of the PAC

Remember itAuditor only, not Comptroller: the Indian CAG checks after spending, never controls release. Reports go to the President/Governor, then the PAC. 148 office, 149 duties, 151 reports.

Beyond the basics · ranker’s edge

Point	Depth
Law	CAG (Duties, Powers and Conditions of Service) Act, 1971.
Current CAG	K. Sanjay Murthy (since November 2024)
Reach	Also audits bodies substantially financed by government and, on request, local bodies; not private companies

In depth: the story behind it and how UPSC asks it

The story behind it

Ambedkar called the CAG probably the most important officer under the Constitution. Its reports go to Parliament’s Public Accounts Committee, where the CAG acts as a “friend, philosopher and guide”. The CAG checks not just whether money was spent legally (legality), but whether it was spent sensibly (propriety) and to good effect (performance audit). That is the importance UPSC 2012 asked about.

Some audit reports have shaped politics: the 2G spectrum report (2010) and the coal block allocation report (2012) led to court cases and the cancellation of licences and allocations. Since 1976 the CAG has been relieved of compiling the Union government’s accounts; ministries keep their own.

How UPSC asks it

UPSC 2012 In India, other than ensuring that public funds are used efficiently and for the intended purposes, what is the importance of the office of the Comptroller and Auditor General (CAG)?
1. CAG exercises exchequer control on behalf of the Parliament when the President of India declares a national emergency/financial emergency.
2. CAG reports on the execution of projects or programmes by the ministries are discussed by the Public Accounts Committee.
3. Information from CAG reports can be used by investigating agencies to press charges against those who have violated the law while managing public finances.
4. While dealing with the audit and accounting of government companies, CAG has certain judicial powers for prosecuting those who violate the law.
1. 1, 2 and 4 only
2. 2 only
3. 2 and 3 only
4. 1, 2, 3 and 4
Show answer
(c) 2 and 3 only. The CAG has no exchequer control and no judicial powers.
UPSC 2001 Which one of the following duties is not performed by the Comptroller and Auditor General of India?
1. To audit and report on all expenditure from the Consolidated Fund of India
2. To audit and report on all expenditure from the Contingency Funds and Public Accounts
3. To audit and report on all trading, manufacturing, profit and loss accounts
4. To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer
Show answer
(d) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer. The Indian CAG has no control over the issue of money; he only audits.

5. Attorney General (Article 76)

The bare text

Bare text · Article 76Constitution of India, as on 1 May 2024

76. Attorney-General for India.—(1) The President shall appoint a person who is qualified to be appointed a Judge of the Supreme Court to be Attorney-General for India.

(2) It shall be the duty of the Attorney-General to give advice to the Government of India upon such legal matters, and to perform such other duties of a legal character, as may from time to time be referred or assigned to him by the President, and to discharge the functions conferred on him by or under this Constitution or any other law for the time being in force.

(3) In the performance of his duties the Attorney-General shall have right of audience in all courts in the territory of India.

(4) The Attorney-General shall hold office during the pleasure of the President, and shall receive such remuneration as the President may determine.

Bare text · Article 88Constitution of India, as on 1 May 2024

88. Rights of Ministers and Attorney-General as respects Houses.— Every Minister and the Attorney-General of India shall have the right to speak in, and otherwise to take part in the proceedings of, either House, any joint sitting of the Houses, and any committee of Parliament of which he may be named a member, but shall not by virtue of this article be entitled to vote.

Reading the text

Qualified to be a Supreme Court judge: a citizen with five years as a High Court judge, ten years as a High Court advocate, or a distinguished jurist (Article 124(3)). The AG need not be a Supreme Court advocate.
No fixed term, no removal procedure: the AG holds office at the President’s pleasure. By convention the AG resigns when the government changes.
Article 88: speak, but not vote. The AG can take part in both Houses, joint sittings and any committee they are named to, without being a member. The Solicitor General has no such right; that is the trap in UPSC 2022. The AG can be a committee member (UPSC 2013).
Right of audience in all courts: the AG is the only person with this right in the text.

The idea in brief

The Attorney General (Article 76) is the government’s top lawyer. He is appointed by the President and must be qualified to be a Supreme Court judge. He can speak in Parliament but cannot vote.

Exam notes

Appointment	By the President; must be qualified to be a Supreme Court judge (PYQ 2000)
Term	No fixed term; holds office at the President’s pleasure. No constitutional rule to resign with the government (only a convention) (PYQ 2022)
Rights (Art 88)	Can speak and take part in either House, joint sittings and committees, but cannot vote (PYQ 2013)
Other points	Not a member of the Cabinet; not a full-time government servant; can practise privately but not against the Government. The Solicitor General is a statutory/executive post, not constitutional, and has no right to sit in Parliament

Remember it76 = AG; 88 = can speak, cannot vote; 105(4) = MP privileges. Qualification = SC judge; term = President’s pleasure; not in the Cabinet.

Beyond the basics · ranker’s edge

Point	Depth
Privileges	Article 105(4): enjoys the same privileges as MPs in Parliament
State counterpart	Advocate General (Art 165); Solicitor General and Additional SGs are not constitutional

In depth: the story behind it and how UPSC asks it

The story behind it

The AG is not a full-time government servant. Private practice is allowed, but not against the Government of India or in cases where the AG may be asked to advise it. The Solicitor General and Additional Solicitors General are not constitutional posts: they are created under the Law Officers (Conditions of Service) Rules, 1987. The States have Advocates-General under Article 165 (Chapter 15).

How UPSC asks it

UPSC 2022 Consider the following statements:
1. Attorney General of India and Solicitor General of India are the only officers of the Government who are allowed to participate in the meetings of the Parliament of India.
2. According to the Constitution of India, the Attorney General of India submits his resignation when the Government which appointed him resigns.
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Show answer
(d) Neither 1 nor 2. Only the Attorney General has a constitutional right to take part (Art 88); the Solicitor General does not. Resigning with the government is a convention.
UPSC 2013 Consider the following statements: Attorney General of India can 1. take part in the proceedings of the Lok Sabha 2. be a member of a committee of the Lok Sabha 3. speak in the Lok Sabha 4. vote in the Lok Sabha
1. 1 only
2. 2 and 4
3. 1, 2 and 3
4. 1 and 3 only
Show answer
(c) 1, 2 and 3. Article 88: no right to vote.
UPSC 2000 Consider the following statements about the Attorney General of India: (i) He is appointed by the President of India (ii) He must have the same qualifications as are required for a judge of the Supreme Court (iii) He must be a member of either House of Parliament (iv) He can be removed by impeachment by Parliament
1. 1 and 2
2. 1 and 3
3. 2, 3 and 4
4. 3 and 4
Show answer
(a) 1 and 2. He is not a member of Parliament and serves at the President’s pleasure.

6. Other constitutional bodies

The bare text

Bare text · Article 338BConstitution of India, as on 1 May 2024

[338B. National Commission for Backward Classes.—(1) There shall be a Commission for the socially and educationally backward classes to be known as the National Commission for Backward Classes.

(2) Subject to the provisions of any law made in this behalf by Parliament, the Commission shall consist of a Chairperson, Vice-Chairperson and three other Members and the conditions of service and tenure of office of the Chairperson, Vice-Chairperson and other Members so appointed shall be such as the President may by rule determine.

(3) The Chairperson, Vice-Chairperson and other Members of the Commission shall be appointed by the President by warrant under his hand and seal.

Clauses not relevant here are left out.

Amended by: 105th (2021) Amendment

Bare text · Article 350BConstitution of India, as on 1 May 2024

350B. Special Officer for linguistic minorities.—(1) There shall be a Special Officer for linguistic minorities to be appointed by the President.

(2) It shall be the duty of the Special Officer to investigate all matters relating to the safeguards provided for linguistic minorities under this Constitution and report to the President upon those matters at such intervals as the President may direct, and the President shall cause all such reports to be laid before each House of Parliament, and sent to the Governments of the States concerned.]

Reading the text: how to tell a constitutional body

Constitutional bodies are named in an Article. The Election Commission (324), the PSCs (315), the Finance Commission (280), the CAG (148), the AG (76), the National Commissions for SCs (338), STs (338A) and Backward Classes (338B), the Special Officer for Linguistic Minorities (350B) and the GST Council (279A).
Statutory bodies are created by an Act: the NHRC (Protection of Human Rights Act, 1993), the Central Vigilance Commission (2003), the Lokpal (2013), the National Commission for Women (1990 Act) and the National Consumer Disputes Redressal Commission. The Law Commission is created by an executive order. UPSC 2023 listed four such bodies and asked how many are constitutional: only the NCBC.
The NCBC became constitutional in 2018 (102nd Amendment). It had been a statutory body since 1993.

The idea in brief

Besides the big bodies like the Election Commission and the CAG, the Constitution creates commissions to protect particular groups: Scheduled Castes, Scheduled Tribes, backward classes and linguistic minorities. Because they are in the Constitution, they cannot be abolished by an ordinary law.

Exam notes

Article	Body
338	National Commission for Scheduled Castes
338A	National Commission for Scheduled Tribes (89th Amendment, 2003)
338B	National Commission for Backward Classes (102nd Amendment, 2018)
350B	Special Officer for Linguistic Minorities
279A	GST Council
263	Inter-State Council
Prelims trap: Not constitutional: NHRC, Law Commission, National Consumer Disputes Redressal Commission, CVC, CBI, UGC, NITI Aayog (PYQ 2006, 2023).

Remember it338 SC, 338A ST (89th), 338B BC (102nd), 350B linguistic minorities. Everything famous but missing from the text (NHRC, CVC, CBI, NITI, Law Commission, UGC) is non-constitutional.

Beyond the basics · ranker’s edge

Point	Depth
NCSC evolution	Special Officer (1950) → multi-member commission (65th Amendment, 1990) → split into NCSC and NCST (89th, 2003)
NCBC	102nd (2018) made it constitutional; 105th (2021) restored States’ power to make their own SEBC lists (after Maratha quota case)
Linguistic minorities	Commissioner for Linguistic Minorities (350B), under the Ministry of Minority Affairs

In depth: the story behind it and how UPSC asks it

The story behind it

The 102nd Amendment also added Article 342A, on who prepares the list of backward classes. In Maratha reservation (Jaishri Laxmanrao Patil, May 2021) the Court read it as taking away the States’ power to identify backward classes. Within three months Parliament passed the 105th Amendment (2021) to restore that power to the States.

How UPSC asks it

UPSC 2023 Consider the following organisations/bodies in India:
1. The National Commission for Backward Classes
2. The National Human Rights Commission
3. The National Law Commission
4. The National Consumer Disputes Redressal Commission.
How many of the above are constitutional bodies?
1. Only one
2. Only two
3. Only three
4. All four
Show answer
(a) Only one. Only the NCBC (Article 338B).
UPSC 2006 Which one among the following commissions was set up in pursuance of a definite provision under an Article of the Constitution of India?
1. University Grants Commission
2. National Human Rights Commission
3. Election Commission
4. Central Vigilance Commission
Show answer
(c) Election Commission. Article 324. The others are statutory.

7. Elections: laws, practices and reforms

The bare text

Bare text · Article 329Constitution of India, as on 1 May 2024

329. Bar to interference by courts in electoral matters.— [Notwithstanding anything in this Constitution ***—]

(a) the validity of any law relating to the delimitation of constituencies or the allotment of seats to such constituencies, made or purporting to be made under article 327 or article 328, shall not be called in question in any court;

(b) no election to either House of Parliament or to the House or either House of the Legislature of a State shall be called in question except by an election petition presented to such authority and in such manner as may be provided for by or under any law made by the appropriate Legislature.

Amended by: 39th (1975) Amendment

Bare text · Article 327Constitution of India, as on 1 May 2024

327. Power of Parliament to make provision with respect to elections to Legislatures.—Subject to the provisions of this Constitution, Parliament may from time to time by law make provision with respect to all matters relating to, or in connection with, elections to either House of Parliament or to the House or either House of the Legislature of a State including the preparation of electoral rolls, the delimitation of constituencies and all other matters necessary for securing the due constitution of such House or Houses.

Reading the text

Article 329(a): delimitation laws and orders cannot be challenged in any court.
Article 329(b): an election can be challenged only by an election petition, filed in the High Court under the Representation of the People Act, 1951. In N.P. Ponnuswami (1952) the Court held that courts should not interfere while an election is in progress.
Article 327: Parliament makes the election laws: the RPA 1950 (seats, constituencies, electoral rolls) and the RPA 1951 (conduct of elections, qualifications and disqualifications, corrupt practices).

The idea in brief

Elections are run under two main laws. The RPA, 1950 is about who can vote and how seats and voter lists are prepared. The RPA, 1951 is about how elections are held: nominations, campaigning, corrupt practices and disputes.

Memory hook1950 = voters’ list (the “before” law). 1951 = the actual contest (the “during and after” law).

Exam notes

Law	What it covers
RPA, 1950	Allocation of seats, delimitation, electoral rolls, qualifications of voters
RPA, 1951	Conduct of elections, qualifications and disqualifications of members, corrupt practices, election disputes, registration of parties (Sec 29A)
Delimitation Act, 2002	Set up the fourth Delimitation Commission (Justice Kuldip Singh)
Election Laws (Amendment) Act, 2021	Four qualifying dates a year for enrolment (1 Jan, 1 Apr, 1 Jul, 1 Oct); voluntary Aadhaar linking; “spouse” in place of “wife” for service voters

Rule or practice	Key facts
Contesting	At most two constituencies (Sec 33(7)); deposit forfeited below one-sixth of valid votes
Expenditure limits (2022)	Lok Sabha: ₹95 lakh (larger States), ₹75 lakh (smaller). Assembly: ₹40 lakh / ₹28 lakh. Accounts within 30 days of the result (Sec 77–78)
Silence period	No campaigning in the 48 hours before polling ends (Sec 126)
Model Code of Conduct	Began in Kerala (1960); applies from the announcement of the schedule; not a statute
EVMs and VVPAT	EVM first used at Paravur, Kerala (1982); all constituencies from 2004; VVPAT first in Nagaland (2013) and in all constituencies from 2019
NOTA	Since 2013 (PUCL v. Union); even if NOTA gets the most votes, the candidate with the most votes wins
Election petitions	To the High Court within 45 days of the result; appeal to the Supreme Court
Criminal records	Candidates must declare cases (ADR, 2002); parties must publish reasons for fielding candidates with cases (Rambabu Singh Thakur, 2020)
Prelims trap: Electoral rolls are under the RPA, 1950; conduct of elections and disputes under the RPA, 1951. The Election Commission does not decide election petitions.

Reform body	Focus
Tarkunde Committee (1974)	Electoral reforms set up by Jayaprakash Narayan
Dinesh Goswami (1990)	Electoral reforms
Vohra Committee (1993)	Nexus between criminals and politicians
Indrajit Gupta (1998)	State funding of elections
Law Commission (170th, 1999; 255th, 2015)	Electoral reforms; internal democracy in parties
Kovind Committee (2024)	One Nation One Election

How a general election runs

Electoral rolls updatedUnder the RPA, 1950; summary or special revision
Schedule announcedModel Code of Conduct starts
Notification and nominationsPresidential notification for the Lok Sabha; scrutiny and withdrawal
CampaignEnds 48 hours before polling
Polling and countingEVMs with VVPAT; first-past-the-post
Results and disputesElection petition in the High Court within 45 days

Remember it1950 = the list, 1951 = the contest. 2 seats, 1/6 deposit, 48 hours silence, 45 days petition. Kerala firsts: MCC (1960) and EVM (Paravur, 1982).

Beyond the basics · ranker’s edge

Point	Depth
Disqualification for corrupt practice	Decided by the President on the Election Commission’s opinion (Sec 8A)
State funding	Not adopted; Indrajit Gupta recommended partial State funding in kind

In depth: the story behind it and how UPSC asks it

The story behind it: reforms made by courts

Many election reforms came from judgments, not laws. Candidates must declare criminal records, assets and education (ADR, 2002; PUCL, 2003). MPs and MLAs convicted with a sentence of two years or more lose their seats at once, with no three-month protection (Lily Thomas, 2013). Voters got a “None of the Above” option (PUCL, 2013). In ADR v Union of India (February 2024), a Constitution Bench struck down the electoral bond scheme as violating voters’ right to information. In April 2024 the Court rejected pleas to go back to paper ballots, keeping EVMs with VVPAT checks.

Two current debates: the Special Intensive Revision of electoral rolls, begun in Bihar in 2025 and challenged in the Supreme Court; and simultaneous elections, for which the Constitution (129th Amendment) Bill was introduced in December 2024, following the Ram Nath Kovind Committee, and sent to a Joint Parliamentary Committee.