Article 110 of the Indian Constitution defines a "Money Bill" as a proposal containing only provisions related to taxation, government borrowing, or expenditure from the Consolidated/Contingency Fund. It must be introduced in the Lok Sabha (lower house) with the President's recommendation. The Speaker's certification of a bill as a Money Bill is final. Indian Kanoon Indian Kanoon +4 Key Aspects of Article 110: Definition: A bill is a Money Bill if it deals exclusively with matters like imposing/altering taxes, regulating government borrowing, or managing the Consolidated Fund. Speaker's Authority: Under Article 110(3), the Speaker of the Lok Sabha decides if a bill is a Money Bill. This decision is generally considered final, though subject to judicial scrutiny regarding constitutional procedure. Legislative Process: Money Bills can only be introduced in the Lok Sabha. After passage, they are sent to the Rajya Sabha (upper house), which can only make recommendations, not amendments. The Lok Sabha can accept or reject these, and if not returned in 14 days, the bill is deemed passed.