Section 42(3)(iii) in Rajasthan Transparency in Public Procurement Rules, 2013
(iii)company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments which is subject to audit by the Auditor appointed by the Comptroller and Auditor-General of India under sub-section (5) or (7) of Section 139 of the Camp attics Act, 2013; or