The correct answer is Article 148. Explanation & Key Takeaways: • Article 148 of the Indian Constitution provides for the establishment of the post of Comptroller and Auditor General (CAG) of India. • The CAG is responsible for auditing all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. • The CAG is considered an independent authority to ensure transparency and accountability in the financial administration of the country. • The CAG is appointed by the President of India and holds office for a term of six years or until the age of 65, whichever is earlier. Related Concepts: • Article 343 deals with the official language of the Union, which is Hindi in Devanagari script. • Article 266 pertains to the Consolidated Fund and Public Accounts of India and the states. • Article 248 grants the Union Parliament the exclusive power to make laws on subjects not enumerated in the State List or Concurrent List (residuary powers).