Concept:Article
148 of the Indian Constitution provides for the appointment of the Comptroller and Auditor-General of India (CAG).
Explanation:The CAG is appointed by the President of India under Article
148.
He is an independent constitutional authority and the head of the Indian Audit and Accounts Department.
The CAG acts as the guardian of the public purse and ensures accountability of the government and other public authorities to Parliament and State Legislatures.
He submits three audit reports to the President: audit report on appropriation accounts, audit report on financial accounts, and audit report on public undertakings.
These reports are laid before Parliament and examined by the Public Accounts Committee.
Other offices mentioned in the options are governed by different articles: Finance Commission by Article
280, Attorney-General for India by Article
76, and Election Commission by Article
324.
Hence, Article
148 specifically relates to the CAG only.
Answer:Option D: Comptroller and Auditor-General of India.