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Article 110

Definition of Money Bills

Official heading: “Definition of “Money Bills””

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Source edition
The Constitution of India (as on 1 May 2026)
Source locator
Part V, Article 110, printed pages 50–51
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1. In One Sentence

Article 110 provides the precise constitutional criteria for what constitutes a Money Bill and makes the Speaker's certification of a Money Bill conclusive.

2. What It Means in Everyday Language

Article 110 contains the exhaustive constitutional definition of a 'Money Bill'. A bill is deemed a Money Bill if it contains ONLY provisions dealing with seven specified financial matters.

These matters under Clause (1) are: (a) the imposition, abolition, remission, alteration, or regulation of any tax; (b) the borrowing of money or giving of guarantees by the Union; (c) the custody of the Consolidated Fund or Contingency Fund of India, and payments into or withdrawals from those funds; (d) the appropriation of moneys out of the Consolidated Fund; (e) declaring any expenditure to be expenditure charged on the Consolidated Fund; (f) the receipt, custody, or audit of public money; or (g) any matter incidental to those items.

Clause (2) clarifies that a bill is NOT a Money Bill merely because it imposes local fines, license fees, or local taxation for municipal purposes.

Clause (3) states that if any question arises whether a bill is a Money Bill, the decision of the Speaker of the Lok Sabha shall be final.

Clause (4) mandates that every Money Bill transmitted to the Rajya Sabha and presented to the President must bear the signed certificate of the Speaker that it is a Money Bill.

Constitutional Nuance: While the Speaker's certificate under 110(3) is declared final, the Supreme Court in the Aadhaar judgment (K.S. Puttaswamy, 2018) held that the Speaker's classification is subject to judicial review if a non-financial bill is colourably tagged as a Money Bill to bypass the Rajya Sabha.

3. Practical Illustrative Example

Everyday Scenario:

A government bill primarily restructures criminal investigation agencies but includes a incidental provision regarding administrative filing fees.

Core takeaway: Under Article 110(2), the mere inclusion of fees does not make it a Money Bill; it cannot be certified as such to bypass Rajya Sabha debate.
Illustrative Notice: Misuse of the Money Bill tag to bypass the Upper House violates constitutional bicameralism and can be challenged before constitutional courts.

4. Important Limits, Qualifications & Exceptions

Article 110 sets strict substantive boundaries for provisions entitled to the truncated Money Bill procedure.

  • Exhaustive list: Limited strictly to sub-clauses (a) through (g) of Clause (1).
  • Incidental test: Incidental matters must genuinely relate to the core financial subjects.
  • Speaker certification: Mandatory signed endorsement under Clause (4).
  • Judicial reviewability: Speaker's certification is not immune from scrutiny for colourable compliance.

5. Operative Constitutional Text

(1) For the purposes of this Chapter, a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters, namely:— (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) 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; (c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such Fund; (d) the appropriation of moneys out of the Consolidated Fund of India; (e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure; (f) the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or (g) any matter incidental to any of the matters specified in sub-clauses (a) to (f). (2) A Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or fees for services rendered, or by reason that it provides for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes. (3) If any question arises whet her a Bill is a Money Bill or not, the decision of the Speaker of the House of the People thereon shall be final. (4) There shall be endorsed on every Money Bill when it is transmitted to the Council of States under article 109, and when it is presented to the President for assent under article 111, the certificate of the Speaker of the House of the People signed by him that it is a Money Bill.
Transcription for reference; compare with the linked official editionNot yet verified by a human legal reviewer

6. Sources & Historical Assembly Deliberations

Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.

Sources & Citation Metadata
  • •
    Constitutional TextThe Constitution of India (as on 1 May 2026)Cited PDF page
    Government of India (Legislative Department, Ministry of Law and Justice) • Part V, Article 110, printed pages 50–51 • Human source-link check pending

    Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.

Human legal review is pending; compare the text with the cited editionNon-partisan educational resource

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