As per Article 274 of constitution, whose prior recommendation is required to the Bills affecting taxation?

President

The correct answer is Option 3 - President

Article 274 of the Indian Constitution pertains to taxes on professions, trades, callings, and employments. Bills related to taxation usually require prior recommendation by the President of India before being introduced in the Parliament. This recommendation is typically made on the advice of the Council of Ministers, headed by the Prime Minister.