Correct option is D
The correct answer is (d) The Comptroller and Auditor General.
The administrative head of the Indian Audit and Accounts Department is the Comptroller and Auditor General (CAG) of India. The CAG is a constitutional authority established under Article 148 of the Constitution of India. The CAG is responsible for auditing the accounts of the Union and State governments and public sector organizations and ensuring accountability and transparency in the financial administration of the country. The office of the CAG plays a crucial role in the governance of the country by providing independent audit reports to the Parliament and State Legislatures, thus helping in maintaining the financial health of the government.
Therefore, the correct answer is (d) The Comptroller and Auditor General.