Article 149 of the Constitution of India provides the legal framework for the Parliament to prescribe the duties and competencies of the CAG in relation to the accounts of the Union and the States and any other authority or entity.

• Article 149 deals with the Duties and Powers of the Comptroller and Auditor General.
• It deals with exercising duties and powers in relation to the accounts of Union, States, or any other body, as may be prescribed by any law made by the Parliament.
• The Duties, Powers and Conditions of Service (DPC) Act of the CAG was passed in 1971 at parliament.
• In 1976 the DPC Act was amended to separate government accounts from audit accounts.