Regarding Money Bill, which of the following statements is NOT correct?

• A. 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.
• B. A Money Bill has provisions for the custody of the Consolidated Fund of India or the Contingency Fund of India.
• C. A Money Bill is concerned with the appropriation of money out of the Contingency Fund of India.
• D. A Money Bill deals with the regulation of borrowing of money or giving of any guarantee by the Government of India.