Answer : 2. "Shimla"
Explanation :

After 164 years, the Comptroller and Auditor General of India (CAG) opened its first museum at Chadwick House in Shimla. Inaugurated by CAG GC Murmu, the museum showcases India's federal audit heritage. Chadwick House, where Mahatma Gandhi stayed during the Cabinet Mission of 1946, also housed the first training school for probationers of the Indian Audit and Accounts Service in 1950. Exhibits include Chanakya writing Arthashastra.