Article 110 of CoI : Article 110: Definition of "Money Bills".

Money Bill Provisions

(1) For this section, a Bill is considered a Money Bill if it only includes rules about any of the following:

• (a) creating, removing, changing, or managing any tax;
• (b) managing ho

Example 1:

The Government of India decides to introduce a new tax on luxury goods to increase revenue. The Finance Minister presents a Bill in the Lok Sabha (House of the People) that includes provisions for the imposition of this new tax, its rate, and the manner in which it will be collected. Since the Bill deals with the imposition of a tax, it is classified as a Money Bill under Article 110(1)(a) of the Constit