The largest committee of the Parliament of India is the Estimates Committee. This committee is responsible for examining the estimates of expenditure presented by the government and ensuring their effective utilization. It consists of 30 members from the Lok Sabha (Lower House of Parliament) and is chaired by a member of the opposition party. The committee plays a crucial role in scrutinizing the budgetary allocations and ensures transparency and accountability in government spending. The other options mentioned in the question, namely the Public Accounts Committee, Committee on Public Undertakings, and Joint Parliamentary Committee, are also important committees in the Parliament of India, but they are not the largest committee.