With reference to Indian Parliament, which one of the following is not correct ?

• A. The Appropriation Bill must be passed by both the Houses of Parliamentbefore it can be enacted into law
• B. No money shall be withdrawn from the Consolidated Fund of India exceptunder the appropriation made by the Appropriation Act
• C. Finance Bill is required for proposing new taxes but no another Bill/Act is required for making changes in the rates of taxes which are already under operation
• D. No Money Bill can be introduced except on the recommendation of the President