Section 143(5) of the Companies Act 2013, as discussed earlier here originally read as under:
In the case of a Government company, the Comptroller and Auditor-General of India shall appoint the auditor under sub-section (5) or sub-section (7) of section 139 and direct such auditor the manner in which the accounts of the Government company are required to be audited and thereupon the auditor so appointed shall submit a copy of the audit report to the Comptroller and Auditor-General of India which, among other things, include the directions, if any, issued by the Comptroller and Auditor-General of India, the action taken thereon and its impact on the accounts and financial statement of the company.
On 4th September 2014 Ministry of Corporate Affairs came out with the Companies (Removal of Difficulties) Seventh Order, 2014. Which come it force from date of its publication which is 4th September 2014. According to this order, Section 143(5) now read as under:
In the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments, the Comptroller and Auditor- General of India shall appoint the auditor under sub-section (5) or sub-section (7) of Section 139 and direct such auditor the manner in which the accounts of the company are required to be audited and thereupon the auditor so appointed shall submit a copy of the audit report to the Comptroller and Auditor-General of India which, among other things, include the directions, if any, issued by the Comptroller and Auditor-General of India, the action taken thereon and its impact on the accounts and financial statement of the company.
This just bring more clarity in original provision and clearly bring appointment of auditor of any company directly or indirectly owned and controlled by a government under the control of The Comptroller and Auditor General of India.
AishMGhrana 
WHETHER A COMPANY, IN WHICH THE APPOINTMENT OF MD AND CHAIRMAN ARE TO BE MADE BY THE GOVERNMENT AS PER THE PROVISONS OF ARTICLES OF ASSOCIATION , SUBJECT TO A CERTAIN MINIMUM EQUITY SHARE HOLDING OF THE GOVERNMENT AND/OR THE COMAPNIES PROMOTED BY THE GOVERNMENT, WOULD BE CONSIDERED AS INDIRECTLY ‘CONTROLLED’ BY THE GOVERNMENT FOR THE PURPOSE OF APPOINTMENT OF AUDITOR BY CAG?
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