A simple introduction to this answer can revolve around a general statement about parliamentary committees.

A Parliamentary Committee is a panel of MPs that is appointed or elected by the House or nominated by the Speaker, and which works under the direction of the Speaker. It presents its report to the House or to the Speaker.

Parliamentary Committees originated in the British Parliament. They derive their authority from Article 105, which deals with MPs’ privileges, and Article 118, which grants Parliament the ability to create rules to govern its process and conduct of business.

Parliamentary Committees can be classified into:

Financial Committees (includes the Estimates Committee, Public Accounts Committee, and the Committee on Public Undertakings)

Departmentally Related Standing Committees (to increase Parliamentary scrutiny)

Other Parliamentary Standing Committees

Ad hoc Committees (appointed for a specific purpose)

Body

You may incorporate some of the following points in the body of your answer:

Estimate Committee

• Estimates Committee consists of 30 Members who are elected by the Lok Sabha every year from among its Members.
• A Minister is not eligible for election to this Committee and in case any Member of the Committee becomes a Minister, he/she ceases to be a Member of the Committee.
• The term of the Committee is one year.

Role of Estimate Committee

• To report what economies, improvements in organisation, efficiency, or administrative reform, consistent with the policy underlying the estimates may be effected;
• To suggest alternative policies in order to bring about efficiency and economy in administration;
• To suggest the form in which the estimates shall be presented to Parliament;
• To examine whether the money is well laid out within the limits of the policy implied in the estimates.