The Comptroller and Auditor General of India (CAG) submits the report on the accounts of the Union, which refers to the financial transactions and statements of the Indian government, to the President of India.

Option 1: The Finance Minister is responsible for managing the finances of the country, but he does not receive the report from the CAG.

Option 2: The Prime Minister is the head of the government but is not directly involved in the audit process. Therefore, the CAG report is not submitted to the Prime Minister.

Option 4: The Chief Justice of the Supreme Court is responsible for the administration of justice in the country and does not have a role in receiving the CAG report.

The correct answer is option 3, as the CAG submits the report to the President of India, who holds the highest position in the country and is responsible for representing the Union.