Which one of the following does NOT fall under the definition of the M

Which one of the following does NOT fall under the definition of the Money Bill ?

Amendment of law with respect to any financial obligations under-taken by the Government of India
The payment of money into the Consolidated Fund of India
Any financial bill as per require-ments of Article 117
Appropriation of money out of the Consolidated Fund of India
This question was previously asked in
UPSC CAPF – 2019
Option C, “Any financial bill as per requirements of Article 117,” does not fall under the definition of a Money Bill. Money Bills are specifically defined by Article 110 of the Constitution. Financial Bills under Article 117 are a broader category, some of which may contain provisions of Money Bills but also other matters, or deal with expenditure from the Consolidated Fund without necessarily covering the matters exclusively listed in Article 110.
Article 110 of the Constitution lists the specific matters that constitute a Money Bill, including imposition, abolition, remission, alteration or regulation of any tax; regulation of the borrowing of money or the giving of any guarantee by the Government; custody of the Consolidated Fund or the Contingency Fund; the payment of moneys into or the withdrawal of moneys from any such Fund; the appropriation of moneys out of the Consolidated Fund; the declaring of any expenditure to be expenditure charged on the Consolidated Fund; the receipt of money on account of the Consolidated Fund or the public account or the custody or issue of such money or the audit of the accounts of the Union or of a State; or any matter incidental to any of these matters. Article 117 deals with Financial Bills generally, dividing them into two types (Article 117(1) and Article 117(3)), which are distinct from Money Bills defined solely by Article 110.
Options A, B, and D are all matters explicitly covered under the definition of a Money Bill according to Article 110. Amendment of law regarding financial obligations (A) falls under regulating borrowing or matters incidental thereto. Payment of money into (B) and appropriation of money out of (D) the Consolidated Fund are also directly mentioned in Article 110. Therefore, a financial bill that includes matters *not* exclusively listed in Article 110, or a bill dealing with expenditure under Article 117(3) without covering any Article 110 matters, would be a Financial Bill but not a Money Bill by definition.