Part IX
Article 243J

Audit of accounts of Panchayats

The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.

Summary

This Article in its present form was not debated in the Constituent Assembly. It was inserted by the Constitution (Seventy- third Amendment) Act, 1992 and the Original Part IX was omitted by the Constitution (Seventh Amendment) Act, 1956.