Which one of the following is the largest Committee of the Parliament ?

The Estimates Committee is the largest committee of the Indian Parliament. It consists of 30 members, all of whom are elected annually from the Lok Sabha [t1]. In contrast, the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) both consist of 22 members, with 15 from the Lok Sabha and 7 from the Rajya Sabha [c1][c2][t1]. The Committee on Petitions is smaller, consisting of 15 members in the Lok Sabha and 10 members in the Rajya Sabha [c3][c4]. While Departmentally Related Standing Committees (DRSCs) have 31 members, they are a category of committees rather than a single specific committee [t6]. Therefore, among the specific standing financial committees listed, the Estimates Committee holds the largest membership, uniquely drawing its entire strength from the lower house to scrutinize government expenditure and suggest 'economies' in administration.

Sources

1. [1] https://en.wikipedia.org/wiki/List_of_committees_of_the_Parliament_of_India
2. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 24: Parliamentary Committees > Committee on Public Undertakings > p. 273
3. [3] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 24: Parliamentary Committees > Committee on Public Undertakings > p. 273
4. [4] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 24: Parliamentary Committees > Committee on Petitions > p. 277
5. [5] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 24: Parliamentary Committees > Committee on Petitions > p. 277