The correct answer is (d), Speaker of Lok Sabha.
A Money Bill is a bill which contains only provisions dealing with all or any of the following matters:
- imposition, abolition, remission, alteration or regulation of any tax;
- appropriation of moneys out of the Consolidated Fund of India;
- borrowing of money or giving of any guarantee by the Government of India;
- the custody of the Consolidated Fund of India and the public accounts of India;
- the audit of the accounts of the Union and of the States;
- any matter incidental to any of the above matters.
The Speaker of Lok Sabha is the sole authority to decide whether a bill is a Money Bill or not. If the Speaker certifies that a bill is a Money Bill, it cannot be amended by the Rajya Sabha. The Rajya Sabha can only return the bill to the Lok Sabha with its recommendations, which the Lok Sabha is not bound to accept.
The President has no role in deciding whether a bill is a Money Bill or not. The Minister of Parliamentary Affairs is a member of the Union Council of Ministers and is responsible for the smooth functioning of Parliament. The Chairman of Rajya Sabha is the presiding officer of the Rajya Sabha.