Explanation:

Article 110 of the Constitution deals with thedefinition of money bills. It states that a bill is deemed to be amoney bill if it contains ‘only’ provisions dealing with all or anyof the following matters (we are excluding statement 1, 2, 3 and 4):
•    The custody of the Consolidated Fund of India or thecontingency fund of India, the payment of moneys into orthe withdrawal of money from any such fund;
•    The appropriation of money out of the Consolidated Fundof India;
•    Declaration of any expenditure charged on theConsolidated Fund of India or increasing the amount ofany such expenditure;
•    The receipt of money on account of the ConsolidatedFund of India or the public account of India or the custodyor issue of such money, or the audit of the accounts of theUnion or of a state; orAny matter incidental to any of the matters specifiedabove.
•    However, a bill is not to be deemed to be a money billby reason only that it provides for:
•    the imposition of fines or other pecuniary penalties, orthe demand or payment of fees for licenses or fees forservices rendered; or
•    the imposition, abolition, remission, alteration orregulation of any tax by any local authority or body forlocal purposes.
•    If any question arises whether a bill is a money bill or not, thedecision of the Speaker of the Lok Sabha is final.