Regarding Money Bill, which of the following statements is not correct?

Let's examine each statement regarding a Money Bill as per Article 110 of the Indian Constitution: A) A bill shall be deemed to be a Money Bill if it contains only provisions relating to imposition, abolition, remission, alteration or regulation of any tax. This is a correct characteristic as per Article 110(1)(a). B) A Money Bill has provisions for the custody of the Consolidated Fund of India or the Contingency Fund of India. This is correct. Article 110(1)(c) includes "the custody of the Consolidated Fund or the Contingency Fund of India, the payment of money into or the withdrawal of money from any such Fund" as matters that can be included in a Money Bill. C) A Money Bill is concerned with the appropriation of moneys out of the Contingency Fund of India. This statement is NOT correct. While Money Bills deal with appropriation, the annual Appropriation Bill, which is a type of Money Bill, primarily concerns the appropriation of moneys out of the Consolidated Fund of India. The Contingency Fund of India is typically used for unforeseen expenditures and operates under the President's discretion, with subsequent parliamentary approval for regularization, but a bill solely or primarily concerned with *appropriation out of the Contingency Fund* is not the defining characteristic of a Money Bill in the general sense of annual financial legislation. Appropriation from the Consolidated Fund is the primary focus of Money Bills related to expenditure. D) A Money Bill deals with the regulation of borrowing of money or giving of any guarantee by the Government of India. This is correct. Article 110(1)(b) includes "the regulation of the borrowing of money or the giving of any guarantee by the Government of India, or the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of India" as matters for a Money Bill. Therefore, the statement that is NOT correct is C.