Exp) Option d is the correct answer.

A bill is deemed to be a money bill if it contains ‘only’ provisions dealing with all or any of the matters mentioned in Article 110 of the Constitution.

Statement a is correct. A money bill can only be introduced in the Lok Sabha and that too on the recommendation of the president. Every such bill is considered to be a government bill and can be introduced only by a minister.

Statement b is correct. The Deputy Speaker performs the duties of the Speaker’s office when it is vacant. In such case, he assumes all the powers of the Speaker, including the authority to certify a Money Bill.

Statements c is correct and d is incorrect. The Rajya Sabha has restricted powers with regard to a money bill. It cannot reject or amend a money bill. It can only make the recommendations. Thus, unlike ordinary bills, a Money Bill or a Financial Bill cannot be referred to a Joint Committee of the Houses.