Explanation:

- The Comptroller and Auditor General (CAG) is a constitutional authority in India.

- The CAG audits the accounts of the central and state governments and reports on their financial management.

- Option 1: The President

- The CAG submits reports to the President, who then places them before the Parliament.

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- Option 2: The Parliament

- After submission to the President, reports are presented in Parliament.

- Option 3: The Chairman of the Planning Commission

- The Planning Commission was replaced by NITI Aayog, and the CAG does not submit reports to its chairman.

- Option 4: The Chief Justice of India

- The CAG does not report to the judiciary.