Identify the principal functional group

The compound contains a $-CHO$ group, so the parent compound is benzaldehyde.

Hence, numbering of the benzene ring starts from the carbon attached to the aldehyde group as carbon $1$.

Identify the substituents

From the structure/options, the substituents present on the benzaldehyde ring are:

• $-NO_2$ = nitro
• $-NH_2$ = amino
• $-CH_2OH$ = hydroxymethyl

Assign locants

With $-CHO$ at position $1$, the substituents are located at:

• nitro at $2$
• hydroxymethyl at $4$
• amino at $5$

So the locant set is $2,4,5$.

Write substituents in alphabetical order

Prefixes are arranged alphabetically:

• amino
• hydroxymethyl
• nitro

Therefore, the systematic name becomes: $5\text{-amino-}4\text{-hydroxymethyl-}2\text{-nitrobenzaldehyde}$

Check the options

• A: 2-nitro-4-hydroxymethyl-5-amino benzaldehyde
  Same locants, but substituents are not written in proper alphabetical order.
• B: 3-amino-4-hydroxymethyl-5-nitro benzaldehyde
  Wrong numbering.
• C: 4-amino-2-formyl-5-hydroxymehtyl nitrobenzene
  Incorrect parent naming and numbering.
• D: 5-amino-4-hydroxymethyl-2-nitro benzaldehyde
  Correct numbering and proper order.

Final answer

The correct IUPAC name is: $\boxed{\text{5-amino-4-hydroxymethyl-2-nitrobenzaldehyde}}$

So, option D is correct.