The Constitution of India makes several provisions to ensure the independence of the CAG, enabling them to perform their duties without fear or favor.
Security of Tenure: The CAG is appointed by the President but holds office for a period of six years or till the age of 65, whichever is earlier.
Removal from Office: The CAG can be removed from office in a manner similar to that of a Judge of the Supreme Court. This involves an address by each House of Parliament passed by a special majority, on grounds of proved misbehavior or incapacity. This provision safeguards against arbitrary removal by the executive.
Salaries and Allowances: The salary, allowances, and pension of the CAG are charged on the Consolidated Fund of India. This means they are not subject to the vote of Parliament, ensuring financial autonomy.
Service Conditions: The service conditions of the CAG cannot be varied to their disadvantage after their appointment.
Post-Retirement Employment: The CAG is debarred from holding any office under the Government of India or any State government after demitting office. This prevents potential conflicts of interest.
Administrative Expenses: The administrative expenses of the CAG's office, including salaries, allowances, and pensions, are also charged upon the Consolidated Fund of India and are not subject to the vote of Parliament. This enhances the autonomy of the audit institution.
Appointment of Staff: While the CAG determines the conditions of service of persons employed in the Indian Audit and Accounts Department, the appointment of persons other than the principal accountants is made by the President in consultation with the CAG. This clause indicates a consultation requirement, not an unrestricted power for the CAG to appoint without consultation.