The correct answer is Only (b) Explanation & Key Takeaways: Comptroller and Auditor General: • CAG is an independent authority under the Constitution of India. • He is the head of the Indian Audit & account department and the chief Guardian of the Public purse. • CAG can be removed by the President on the same grounds and in the same manner as a judge of the Supreme Court. Hence statement (d) is incorrect. • He does not hold his office till the pleasure of the President. Hence statement (a) is incorrect. • The CAG receives a salary equal to a judge of the Supreme Court of India. Hence statement (b) is correct. • Every person appointed to be the Comptroller and Auditor-General of India shall, before he enters upon his office, make and subscribe before the President or some person appointed on that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule. Hence statement (c) is incorrect. • It is the institution through which the accountability of the government and other public authorities (all those who spend public funds) to Parliament and State Legislatures and through them to the people is ensured. • Girish Chandra Murmu (tenure up to 20th November 2024) has been appointed the Comptroller and Auditor General of India (CAG) • The Office of the Accountant General was established in 1858 (the year the British took over administrative control of India from the East India Company). • In 1860 Sir Edward Drummond was appointed as the first Auditor-General. Related Concepts: Constitutional Provisions: • Article 148 broadly deals with the CAG appointment, oath, and conditions of service. • Article 149 deals with the Duties and Powers of the Comptroller and Auditor-General of India. • Article 150 says that the accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the CAG, prescribe. • Article 151 says that 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. • Article 279 – Calculation of "net proceeds" is ascertained and certified by the Comptroller and Auditor-General of India, whose certificate is final. • Section IV;of the Third Schedule;of the Constitution of India prescribes the form of oath or affirmation be made by the Judges of the Supreme Court and the Comptroller and Auditor-General of India at the time of assumption of office. • According to Sixth Schedule, the accounts of the District Council or Regional Council should be kept in such form as CAG, with the approval of the President, prescribe. • In addition, these bodies' accounts are audited in such manner as CAG may think fit, and the reports relating to such accounts shall be submitted to the Governor who shall cause them to be laid before the Council.