Which one of the following is not a provision related to a Money Bill

Which one of the following is not a provision related to a Money Bill ?

Imposition, abolition, remission, alteration or regulation of any tax
Appropriation of moneys out of the Consolidated Fund of India
Imposition of fines by local authority for local purpose
Custody of the Consolidated Fund of India or the Contingency Fund of India
This question was previously asked in
UPSC CDS-1 – 2022
Option C is correct because the imposition of fines by a local authority for local purposes is explicitly excluded from the definition of a Money Bill under Article 110(2)(a) of the Constitution of India.
A Money Bill deals specifically with matters listed in Article 110(1), primarily related to government finance, taxation, and the Consolidated/Contingency Funds of India.
Article 110 lists several matters that constitute a Money Bill, including taxation (A), appropriation of moneys out of the Consolidated Fund (B), and the custody/management of the Consolidated Fund or Contingency Fund (D). Clauses in Article 110(2) clarify what does *not* constitute a Money Bill, such as the imposition of fines or penalties by local authorities.