A Bill is deemed to be a Money Bill (as per Article 110), if it contains provisions dealing with matters relating to: (A) Regulation of borrowings of the Government of India (B) Custody of the Consolidated Fund of India (C) Audit of accounts of a State (D) All the above

According to Article 110, a Bill is considered a Money Bill if it contains provisions dealing with matters like “Regulation of borrowings of the Government of India” and “Custody of the Consolidated Fund of India”, making the correct answer (D) All the above.
Explanation: Article 110 defines a Money Bill as one that includes provisions related to imposing, abolishing, or regulating taxes, government borrowing, management of the Consolidated Fund and Contingency Fund, and appropriation of money from the Consolidated Fund. “Audit of accounts of a State” is not considered a matter related to a Money Bill.
Key points about Money Bills:
Only the Lok Sabha can introduce a Money Bill.
The Rajya Sabha can only suggest amendments to a Money Bill, which the Lok Sabha can accept or reject.
The Speaker of the Lok Sabha is the final authority on whether a Bill is a Money Bill or not.

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