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Option 1: "He/She is not an officer of the Parliament but an officer under the President." This statement is correct. The Comptroller and Auditor General (CAG) of India is not an officer of the Parliament, but is appointed by the President of India. This ensures the independence of the CAG`s office from the executive and legislative branches.
Option 2: "He/She is an independent constitutional authority not directly answerable to the House." This statement is also correct. The CAG is an independent constitutional authority and is not directly answerable to the House (Parliament). The CAG`s role is to audit and report on the accounts of the central and state governments, and their reports are presented to the President or the Governor of the concerned state.
Since both statements in options 1 and 2 are correct, option 3, "Both 1 and 2" is the correct answer.
In conclusion, the Comptroller and Auditor General in India is not an officer of the Parliament but an officer under the President. Additionally, the CAG is an independent constitutional authority not directly answerable to the House.