CAG AND Article 148(4) – Vinod Rai as BBB chairman

APPOINTMENT OF VINOD RAI AS CHAIRMAN OF Banks’ Board Bureau (BBB)
The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.

The argument that the BBB Chairman does not draw any salary from Consolidated Fund of India and post of BBB Chairman being part-time exclude application of article 148(4).

Is BBB not a office under Government of India ?