The correct answer is (d). The Comptroller and Auditor General of India (CAG) is an independent constitutional authority responsible for auditing the accounts of the Union and State governments, as well as of public sector undertakings and other bodies. The CAG submits his Annual Report to the President of India, who lays it before Parliament. The CAG’s report is a valuable source of information on the financial management of the government and its agencies. It is also used by Parliament to hold the government accountable for its spending.
The other options are incorrect. The Union Minister of Finance is not responsible for receiving the CAG’s Annual Report. The Prime Minister of India is not responsible for receiving the CAG’s Annual Report. Parliament of India is the body that receives the CAG’s Annual Report.