Explanation:

Article 110 of the Constitution deals with the definition of money bills. It states that a bill is deemed to be a money bill if it contains ‘only’ provisions dealing with all or any of the following matters:

1. The imposition, abolition, remission, alteration or regulation of any tax;

2. The regulation of the borrowing of money or the giving of any guarantee by the Government of India;

 3. The custody of the Consolidated Fund of India or the contingency fund of India, the payment of moneys into or the withdrawal of money from any such fund;

 4. The appropriation of money out of the Consolidated Fund of India;

 5. Declaration of any expenditure charged on the Consolidated Fund of India or increasing the amount of any such expenditure;

6. The receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money, or the audit of the accounts of the Union or of a state; or

7. Any matter incidental to any of the matters specified above.

Option C is incorrect as a Money Bill is concerned with appropriation of moneys out of the Contingency Fund of India not Contingency Fund of India.