The correct answer is (a).
Article 110 of the Indian Constitution defines a Money Bill as follows:
A Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters, namely:â
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the borrowing of money or the giving of any guarantee by the Government of India, or the raising of money by the issue of public debt;
(c) the custody of the Consolidated Fund of India, the Contingency Fund of India, or the Public Account of India;
(d) the appropriation of money out of the Consolidated Fund of India, the Contingency Fund of India, or the Public Account of India;
(e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the Contingency Fund of India;
(f) the raising or imposing of any charge on the Consolidated Fund of India or the Contingency Fund of India;
(g) the expenditure from the Consolidated Fund of India for the purposes of the Union; and
(h) the imposition, abolition, remission, alteration or regulation of any fees or other charges for the services rendered by any department of the Government of India.
A Money Bill can be introduced in either House of Parliament, but it can only be passed with the consent of the Lok Sabha. The Rajya Sabha can only delay a Money Bill for a maximum of 14 days.
The definition of a Money Bill is important because it determines which House of Parliament has the power to pass it. It also determines the procedure that must be followed in passing a Money Bill.