Section 23: Accounts and audit.

Q: What does Section 23 of The Institutes of Technology Act, 1961 (TITA) deal with?

Section 23 TITA pertains to "Accounts and audit.". It is part of the The Institutes of Technology Act, 1961, a legislation enacted by the Parliament of India. Section 23 of The Institutes of Technology Act, 1961 (TITA) governs accounts and audit. As verified on 19 May 2026.

Q: Is Section 23 TITA still in force?

Yes, Section 23 of the The Institutes of Technology Act, 1961 is currently in force across the Republic of India.

Q: What is धारा 23 TITA?

धारा 23 TITA is the Devanagari Hindi reference for Section 23 of the The Institutes of Technology Act, 1961. Section 23 of The Institutes of Technology Act, 1961 (TITA) governs accounts and audit. As verified on 19 May 2026.

Q: What is Dhara 23 TITA?

Dhara 23 TITA is the Roman Hindi reference for Section 23 of the The Institutes of Technology Act, 1961. "Dhara" means "Section" in Hindi. Section 23 of The Institutes of Technology Act, 1961 (TITA) governs accounts and audit. As verified on 19 May 2026.

Q: How to cite Section 23 of The Institutes of Technology Act, 1961?

Cite as: "Section 23, The Institutes of Technology Act, 1961 (TITA)" in legal briefs. For academic writing, use the BlueBook format: The Institutes of Technology Act, 1961, § 23 (India).

Law on Tips Editorial Board

(1) Every Institute shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance-sheet, 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 every Institute shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Institute to the comptroller and Auditor-General of India.

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

(4) The accounts of every Institute 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 and that Government shall cause the same to be laid before each House of Parliament.