Correct option is A
Bills that exclusively contain provisions for the imposition and abolition of taxes, among other financial matters such as the appropriation of funds from the Consolidated Fund of India, are certified as (a) Money Bill. According to Article 110 of the Indian Constitution, a Money Bill has provisions for taxes, the borrowing of money by the government, expenditure from the Consolidated Fund of India, etc., and can be introduced only in the Lok Sabha on the recommendation of the President.