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The Constitution, under Article 148, provides for an independent office of Comptroller and Auditor General (CAG) of India. He is the head of Indian Audit and Accounts department. He is the guardian of public purse and his duty is to uphold the Constitution of India and laws of Parliament in the field of financial administration. CAG is considered as one of the bulwarks of the democratic system in India, others being Supreme Court, election commission and UPSC. The CAG is appointed by the President of India and holds office for a period of six years or up to age of 65 years, whichever is earlier.