Parliamentary committees can be broadly classified into two categories:


The standing committees can be further grouped into six categories based on their functions:
Aspect | Public Accounts Committee (PAC) | Estimates Committee (EC) | Committee on Public Undertakings (COPU) |
Primary Function | Confirms expenditure is made for the designated purpose; checks misappropriation of funds. | Suggests reforms to make public expenditure more prudent and efficient. | Extracts executive accountability via CAG reports on public undertakings. |
Focus Area | Examines public expenditure for waste, loss, and corruption. | Suggests alternative policies to check executive overreach in policymaking. | Ensures PSUs are managed per sound business principles. |
Authority/Power | Can question prudence and wisdom of the executive in using public funds. | Influences policymaking by providing alternatives to the executive. | Examines discretion used in PSU operations and reduces misuse. |

There are 24 such committees, with eight under the Rajya Sabha and 16 under the Lok Sabha. Their functions include:
Committees to Inquire:
Committees to Scrutinise and Control:
Committees Relating to the Day-to-Day Business of the House:
House-Keeping Committees or Service Committees:

The specific examples of Departmental Standing Committees, including the Committee on Coal and Steel (dealing with Coal, Mines, and Steel) and the Committee on Social Justice and Empowerment (dealing with Social Justice and Empowerment, Tribal Affairs, and Minority Affairs).