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

The correct answer is (a).

A Money Bill is a bill which deals with the following matters:

• The imposition, abolition, alteration, or regulation of any tax;
• The borrowing of money or the giving of any guarantee by the Government of India;
• The custody of the Consolidated Fund of India, the Contingency Fund of India, or the Public Account of India;
• The appropriation of money out of the Consolidated Fund of India; or
• The raising or borrowing of money by the Government of India or the giving of any guarantee by the Government of India, in respect of any expenditure other than expenditure charged on the Consolidated Fund of India.

Option (a) does not fall under the definition of a Money Bill because it deals with the amendment of law with respect to any financial obligations undertaken by the Government of India. This is not a matter that is specifically listed in the definition of a Money Bill.

Options (b), (c), and (d) all fall under the definition of a Money Bill because they deal with matters that are specifically listed in the definition.