Section 12 in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
12. Comptroller and Auditor-General to give information and render assistance to the Union and States
The Comptroller and Auditor-General shall, in so far as the accounts, for the compilation or keeping of which he is responsible, enable him so to do, give to the Union Government, to the State Governments or to the Governments of Union territories having Legislative Assemblies, as the case may be, such information as they may, from time to time, require, and render such assistance in the preparation of their annual financial statements as they may reasonably ask for.
