Which of the following subjects has not been included in the provisions of Money Bill?

According to Article 110 of the Indian Constitution, the Money Bill relates to matters such as: • Provisions related to taxes (imposition, abolition, remission of taxes) • Borrowing by the government • Matters related to the custody, withdrawal, appropriation, and payments to the Consolidated Fund of India. However, provisions related to penalty and fine are not included in the definition of a Money Bill. A Money Bill can only be introduced in the Lok Sabha and not in the Rajya Sabha, and it requires the President's recommendation for introduction.