Article 110 — Definition of Money Bills

(1) For the purposes of this Chapter, a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters, namely: — (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) the regulation of the borrowing of money or the giving of any guarantee by the Government of India... (c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such Fund; (d) the appropriation of moneys out of the Consolidated Fund of India; (e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure; (f) the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or (g) any matter incidental to any of the matters specified in sub-clauses (a) to (f).

(3) If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the House of the People thereon shall be final.

Source: Constitution of India, as published by the Ministry of Law and Justice.

Article 110 became intensely controversial when the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016, was passed as a Money Bill, bypassing the Rajya Sabha where the government lacked a majority. In Justice K. S. Puttaswamy v. Union of India (2019), a five-judge bench split 4-1 on whether Aadhaar could properly be classified as a Money Bill — Justice D. Y. Chandrachud's dissent argued it could not, since it dealt with more than finance. This decision raised questions about whether the Speaker's certification is judicially reviewable.

• Article 109
• Article 111
• Article 112
• Article 368

Last reviewed: 1 July 2026