अयोग्य / चुकीची जोडी ओळखा :
(केन्द्रीय सेवेचे नाव) - (पालक संस्था अथवा मंत्रालय)
(1) भारतीय कॉस्ट अकौंटस् सेवा - वित्त मंत्रालय
(2) भारतीय ऑडिट अँड अकौंटस् सेवा - वित्त मंत्रालय
(3) भारतीय कस्टम्स् अँड सेंट्रल एक्साईज सेवा - वित्त मंत्रालय
(4) भारतीय महसूल सेवा - वित्त मंत्रालय

The correct answer is Option B (Indian Audit and Accounts Service - Ministry of Finance).

Key Points:
• Central Civil Services and their Controlling Cadre Authorities:
• Pair 2 is MISMATCHED: The Indian Audit and Accounts Service (IA&AS) functions under the institutional control and cadre management of the Comptroller and Auditor General of India (CAG) / Indian Audit and Accounts Department, which is an independent constitutional authority, NOT the Ministry of Finance. (Subjecting CAG's audit cadre to the Finance Ministry would create an institutional conflict of interest).
• Other Pairs are Correctly Matched:
• Indian Cost Accounts Service (ICoAS): Controlled by Department of Expenditure, Ministry of Finance.
• Indian Revenue Service (Customs & Indirect Taxes): Controlled by Department of Revenue, Ministry of Finance.
• Indian Revenue Service (Income Tax): Controlled by Department of Revenue, Ministry of Finance.
• Key Takeaway: IA&AS is controlled by the independent CAG of India, while IRS and Indian Cost Accounts Service fall under the Ministry of Finance.