Which one of the following is not a duty of the Comptroller and Auditor General of India ?

The duties and powers of the Comptroller and Auditor General (CAG) are prescribed under Article 149 of the Constitution and the CAG (Duties, Powers and Conditions of Service) Act, 1971. The CAG is responsible for auditing all expenditure from the Consolidated Fund of India, the Consolidated Fund of each State, and each Union Territory having a Legislative Assembly. It also audits all expenditure from the Contingency Fund and the Public Account of the Union and the States.

While the CAG audits the trading, manufacturing, and profit and loss accounts of government departments and government-owned corporations, it does not have a general duty to audit private enterprises. Although the Supreme Court has ruled that the CAG can audit private companies in specific revenue-sharing models (like telecom), it is not a standard statutory duty as described in Option C.