A bill is deemed a money bill if it contains ‘only’ provisions dealing with all or any of the following:

  1. Imposition, abolition, remission, alteration, or regulation of any tax.
  2. Regulation of borrowing of money by the Union government.
  3. Custody of the Consolidated Fund of India or contingency fund, payment/withdrawal of money from such funds.
  4. Appropriation of money out of the Consolidated Fund of India.
  5. Declaration of any expenditure charged on the Consolidated Fund of India or increasing its amount.
  6. Receipt of money on account of the Consolidated Fund of India or public account, custody/issue of such money, or audit of Union/state accounts.
  7. Any matter incidental to the above.