Articles 148 to 151 of the Constitution create and protect the Comptroller and Auditor-General of India

Background

Article 148 says there shall be a Comptroller and Auditor-General of India, appointed by the President by warrant under his hand and seal.
The Comptroller and Auditor-General can be removed only in like manner and on like grounds as a Judge of the Supreme Court, and takes an oath in the form set out in the Third Schedule.
The administrative expenses of the office, including salaries, allowances and pensions, are charged upon the Consolidated Fund of India.
After leaving office the Comptroller and Auditor-General is not eligible for further office under the Government of India or under any State Government.
Article 149 settles the duties and powers, Article 150 says the accounts of the Union and the States are kept in the form the President prescribes on the advice of the Comptroller and Auditor-General, and Article 151 requires Union audit reports to go to the President and be laid before each House of Parliament, and State reports to the Governor and the State Legislature.
Under the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, the holder has a term of six years, or until the age of sixty-five, whichever is earlier.