Regarding Money Bill, which of the following statements is not correct

Regarding Money Bill, which of the following statements is not correct ?

A bill shall be deemed to be a Money Bill if it contains only provisions relating to imposition, abolition, remission, alteration or regulation of any tax.
A Money Bill has provisions for the custody of the Consolidated Fund of India or the Contingency Fund of India.
A Money Bill is concerned with the appropriation of moneys out of the Contingency Fund of India.
A Money Bill deals with the regulation of borrowing of money or giving of any guarantee by the Government of India.
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UPSC IAS – 2018
A Money Bill is defined in Article 110(1) of the Indian Constitution. It lists specific matters that, if contained *only* in a bill, make it a Money Bill. Statement C says a Money Bill is concerned with the appropriation of moneys out of the Contingency Fund of India. Article 110(1)(d) specifies appropriation of moneys out of the Consolidated Fund of India, not the Contingency Fund. The Contingency Fund is an emergency fund handled differently. Therefore, this statement is incorrect.
Statement A is correct as per Article 110(1)(a). Statement B is correct as per Article 110(1)(c). Statement D is correct as per Article 110(1)(b). A bill containing *only* provisions related to these matters is deemed a Money Bill.
Money Bills can only be introduced in the Lok Sabha. The Rajya Sabha has limited powers regarding Money Bills; it can suggest amendments, but the Lok Sabha is not bound by these suggestions. The Speaker of the Lok Sabha’s decision on whether a bill is a Money Bill is final.
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