Correct option is B
The correct answer is (B) President
Explanation:
• According to Article 150 of the Indian Constitution, the accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General (CAG) of India, prescribe.
Information Booster:
• The CAG is an independent authority established under Article 148.
• The CAG reports on the accounts of the Union and states, which are laid before the Parliament and state legislatures, respectively.
Additional Knowledge:
• Parliament (Option A): Acts on the reports submitted but doesn't prescribe the account-keeping forms.
• Prime Minister (Option C): Head of the executive, does not have this specific constitutional power.