Central · Act 18 of 2016

Section 26 — Accounts and audit.

The Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.

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(1) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of the Authority shall be audited annually by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Authority to the Comptroller and Auditor-General.

(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit the accounts of the Authority under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of Government accounts, and in particular, shall have the right to demand production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Authority.

(4) The accounts of the Authority, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the Central Government by the Authority and the Central Government shall cause the audit report to be laid, as soon as may be after it is received, before each House of Parliament.

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Next · Section 27Returns and annual report, etc. →All sections / सभी धाराएँThe Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016. →
More sections of this actSection 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Aadhaar number.Section 3A · Aadhaar number of childrenSection 4 · Properties of Aadhaar number.Section 5 · Special measures for issuance of Aadhaar number to certain category of persons.Section 6 · Update of certain information.Section 7 · Proof of Aadhaar number necessary for receipt of certain subsidies, benefits and services, etc.
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India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2020-04-06. Check the linked official text and subsequent notifications when applying a provision.

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