The correct answer is (c).
A money bill is a bill that deals with the imposition, abolition, alteration, regulation, or remission of any tax; the borrowing of money by the government; the custody of the public money; the issue of currency; or the borrowing of money on the security of the consolidated fund of India.
Under the Constitution of India, a money bill can only be introduced in the Lok Sabha. The Rajya Sabha can only discuss a money bill and suggest amendments, but the Lok Sabha has the final say on whether or not to accept the amendments.
The Public Accounts Committee is a parliamentary committee that examines the accounts of the government. It is not a legislative body and cannot introduce or pass bills.
The Lok Sabha and Rajya Sabha are the two houses of the Parliament of India. A bill can be introduced in either house, but a money bill can only be introduced in the Lok Sabha.