Article 110 of the Constitution of India

be deemed to be a Money Bill if it contains onlyprovisions dealing with all or any of the followingmatters, namely:— (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) the regulation of the borrowing of money or the giving of any guarantee by the Government ofIndia, or the amendment of the law with respect toany financial obligations undertaken or to beundertaken by the Government of India; (c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneysinto or the withdrawal of moneys from any suchFund; (d) the appropriation of moneys out of the Consolidated Fund of India; (e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund ofIndia or the increasing of the amount of any suchexpenditure; (f) the receipt of money on account of the Consolidated Fund of India or the public account ofIndia or the custody or issue of such money or theaudit of the accounts of the Union or of a State; or (g) any matter incidental to any of the matters specified in sub-clauses ( a) to ( f). (2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of fines orother pecuniary penalties, or for the demand or paymentof fees for licences or fees for services rendered, or byreason that it provides for the imposition, abolition,remission, alteration or regulation of any tax by any localauthority or body for local purposes.Definition of“Money Bills”.THE CONSTITUTION OF INDIA (Part V. —The Union. —Arts. 109-110.)53 (3) If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the House ofthe People thereon shall be final. (4) There shall be endorsed on every Money Bill when it is transmitted to the Council of States underarticle 109, and when it is presented to the President forassent under article 111, the certificate of the Speaker ofthe House of the People signed by him that it is a MoneyBill.