UPSC Prelims 2018— Question 31

**Concept and analysis:** Article 110 defines a Money Bill through specified financial matters, including taxation, government borrowing, custody of the Consolidated Fund or Contingency Fund, appropriation of money out of the Consolidated Fund, and matters incidental to those subjects. Appropriation from the Contingency Fund is not the formulation in Article 110; the statement referring to appropriation from the Contingency Fund is therefore the incorrect one. The question asks for the option that is not correct. Therefore the task is to identify the proposition that conflicts with the governing fact. **Option-wise evaluation** **Option A:** Incorrect. 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. is a different institution, place, definition, proposition or description and does not satisfy the specific requirement of the question. **Option B:** Incorrect. A Money Bill has provisions for the custody of the Consolidated Fund of India or the Contingency Fund of India. is a different institution, place, definition, proposition or description and does not satisfy the specific requirement of the question. **Option C:** Correct. A Money Bill is concerned with the appropriation of moneys out of the Contingency Fund of India. directly matches the concept or factual identification established in the analysis. **Option D:** Incorrect. A Money Bill deals with the regulation of borrowing of money or giving of any guarantee by the Government of India. is a different institution, place, definition, proposition or description and does not satisfy the specific requirement of the question. **UPSC takeaway:** The safest way to solve this type of question is to anchor the answer in the defining feature of the concept and then test every option against that feature. Closely related institutions or terms are often used as distractors. In statement-based questions, do not judge the option as a whole before checking each statement independently. In factual questions, compare the wording of each option with the exact definition, location, institutional role, chronology or scientific property. The correct answer follows from that verification rather than from familiarity with a keyword.