Article 110 of the Indian Constitution defines what is a Money Bill — a special kind of Bill that deals exclusively with financial matters of the government like taxes, borrowing, or expenditure.
This Article is crucial because Money Bills follow a different procedure in Parliament (explained in Article 109), especially limiting the powers of Rajya Sabha.
📜 Simplified Explanation of Article 110
🔹 Clause (1): What is a Money Bill?
A Bill is considered a Money Bill only if it contains provisions dealing with all or any of the following matters:
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Imposition, abolition, alteration, remission, or regulation of taxes.
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Borrowing of money by the Government of India or giving any guarantee.
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Custody of the Consolidated Fund of India or the Contingency Fund of India, or payment into or withdrawal from those funds.
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Appropriation of money out of the Consolidated Fund of India.
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Declaration of expenditure charged on the Consolidated Fund.
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Receipt or custody of money by the Government of India.
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Audit of government accounts.
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Any incidental matter related to the above.
👉 If a Bill only deals with these items, it is a Money Bill.
🔹 Clause (2): What is not a Money Bill?
A Bill is not a Money Bill just because it:
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Imposes a fine or penalty, or
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Provides for payment of fees, or
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Deals with taxation by local authorities.
🔹 Clause (3): Who Decides if it is a Money Bill?
The Speaker of the Lok Sabha has the final authority to decide whether a Bill is a Money Bill.
✅ Speaker’s decision is final and cannot be challenged in court or Parliament.
✅ Key Points of Article 110
| Provision | Description |
|---|---|
| Defines | What constitutes a Money Bill |
| Covers | Tax, borrowing, funds, appropriation, audit, etc. |
| Speaker’s role | ✅ Final authority on whether a Bill is a Money Bill |
| Rajya Sabha’s role | ❌ Limited (only recommend, cannot amend or reject — see Article 109) |
| Exceptions | Fine, penalty, fees, or local taxes do not make a Bill a Money Bill |
🧾 Example
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A Finance Bill that includes new taxes or government spending is a Money Bill.
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A Bill to increase salaries of MPs or court fees is not a Money Bill.
📌 Summary of Article 110
| Feature | Explanation |
|---|---|
| What is included | Taxes, borrowing, funds, government spending |
| Who certifies it | ✅ Speaker of Lok Sabha (final say) |
| What is not included | Fines, fees, local body taxes |
| Special procedure | ✅ Follows rules of Article 109 (Rajya Sabha has limited role) |
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