Who certifies a Money Bill, and what the Rajya Sabha cannot do
Background
A Money Bill is the kind of Bill that Article 110 of the Constitution defines. It can carry only provisions on taxation, on borrowing by the government, and on money paid into or spent out of the Consolidated Fund of India, with matters incidental to these. Such a Bill is introduced only in the Lok Sabha, and only on the recommendation of the President. The lower House passes it by a simple majority of the members present and voting. It then goes to the Rajya Sabha, which can only make recommendations, and the Lok Sabha may reject them. If those recommendations do not come within 14 days, the Bill is deemed to have been passed by Parliament. The upper House cannot reject a Money Bill, nor can it amend one. The Speaker certifies whether a Bill is a Money Bill, and that decision is final.
In plain words
Money Bill — A Bill confined to taxation, borrowing and the Consolidated Fund of India.
Financial Bill — A Bill with tax or spending provisions plus other matters; every Money Bill is one, but not the other way round.