With reference to Indian Parliament, which one of the following is not correct?

Statement A is incorrect because the Appropriation Bill is a Money Bill. Under the Indian Constitution, the Rajya Sabha has limited powers regarding Money Bills. While it can suggest recommendations, it cannot reject or amend the bill. Even if the Rajya Sabha does not pass the bill within 14 days, it is deemed to have been passed by both Houses. Therefore, it is not mandatory for the Rajya Sabha to formally pass it in the same manner as the Lok Sabha for it to become law. The other statements are correct. Statement B reflects Article 114 regarding withdrawals from the Consolidated Fund. Statement C is correct because while new taxes require a Finance Bill, certain existing tax rates can be adjusted through notifications under existing laws like the Customs Act. Statement D is correct as per Article 117, which requires the Presidents recommendation for introducing a Money Bill.