Step 1: Understand the question.
We need the largest financial committee of the Indian Parliament by number of members.
Step 2: List the committee sizes.
The Public Accounts Committee has 22 members. The Committee on Public Undertakings also has 22 members. The Estimates Committee has 30 members.
Step 3: Compare the numbers.
30 is bigger than 22, so the Estimates Committee is the largest of these.
Step 4: Note a key fact.
The Estimates Committee is made up only of Lok Sabha members. It has no Rajya Sabha members, which makes it special.
Step 5: Conclude.
The largest committee of Parliament is the Estimates Committee.
Answer: Estimates Committee