1. Short title and commencement.—(1) This Act may be called the Departmentalisation of Union
Accounts (Transfer of Personnel) Act, 1976.
(2) It shall be deemed to have come into force on the 1st day of March, 1976.
2. Transfer of officers and employees of the Indian Audit and Accounts Department.—(1)
Where the President has by order under the first proviso to sub-section (1) of section 10 of the
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971),
provided for relieving, with effect from any date (hereinafter referred to as the prescribed date), the
Comptroller and Auditor-General from the responsibility for compiling any accounts of the Union or of
any services or departments of the Union as may be specified in such order, then, subject to the provisions
of this Act, it shall be lawful for the Central Government, on the advice of a Committee established under
sub-section (2), to transfer, by order and with effect from such date or dates (which may be either
retrospective to any date not earlier than the prescribed date or prospective) as may be specified in the
order, to any Ministry or Department of the Central Government or any of its attached or subordinate
offices, any of the officers or employees serving in the Indian Audit and Accounts Department, for the
purpose of facilitating the efficient discharge by such Ministry, Department or office of the responsibility
of compiling such accounts:
Provided that no order under this sub-section shall be made in relation to any such officer or
employee serving in the Indian Audit and Accounts Department who has, in respect of the proposal made
on the advice of the Committee to transfer such officer or employee under this sub-section, intimated,
within such time as may be specified in this behalf his unwillingness to be so transferred, unless the
Central Government is of opinion that it is necessary in the public interest to transfer such officer or
employee as aforesaid:
Provided further that nothing in this sub-section shall affect the right of any such officer or employee
to resign or retire from service in accordance with the rules applicable to him in the Indian Audit and
Accounts Department.
(2) The Central Government may, by order, establish one or more Advisory Committees consisting of
such number of members as it thinks fit for the purpose of assisting it in regard to the transfer of officers
and employees under sub-section (1).
(3) An officer or other employee transferred to any Ministry, Department or office of the Central
Government by an order made under sub-section (1) shall, on and from the date of transfer, cease to be an
officer or employee in the Indian Audit and Accounts Department and shall, subject to the provisions of
sub-section (4) and of any law or rules made under Chapter I of Part XIV of the Constitution, hold office
in such Ministry, Department or office with such designation as the Central Government may specify.
(4) Every officer or employee transferred under sub-section (1) shall be entitled to be appointed to a
post carrying a scale of pay not less favourable than that of the post which he held immediately before the
date of such transfer and in the same capacity (whether substantive or officiating) in which he held the
post last mentioned:
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Provided that if immediately before the date of such transfer any such officer or employee is
officiating in a higher post in the Indian Audit and Accounts Department either in a leave vacancy or in
any other vacancy of a specified duration, his pay, on transfer, shall be protected for the unexpired period
of such vacancy.
3. Repeal and saving.—(1) The Departmentalisation of Union Accounts (Transfer of Personnel)
Ordinance, 1976 (2 of 1976), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be
deemed to have been done or taken under the corresponding provisions of this Act.