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

Evaluating the statements regarding Indian Parliament's financial procedures: 1. Statement (A) is incorrect. The Appropriation Bill is defined as a Money Bill (Article 110(1)(d)). According to Article 109, a Money Bill can only be introduced in the Lok Sabha and the Rajya Sabha has limited powers; it can only make recommendations which the Lok Sabha may or may not accept. The Bill is deemed passed by both Houses even if Rajya Sabha doesn't return it within 14 days or if its recommendations are rejected by Lok Sabha. Therefore, it doesn't need to be 'passed' by both Houses in the ordinary sense. 2. Statement (B) is correct. Article 114(3) explicitly states that no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law (Appropriation Act). 3. Statement (C) is correct. A Finance Bill (usually presented with the Budget) is required for proposing new taxes or altering existing ones for the upcoming financial year. However, changes in the rates of taxes which are already under operation (e.g., customs or excise duties notified under existing Acts) might sometimes be made through notifications under delegated legislation, without needing a separate Bill for every rate change, although the power to levy the tax itself comes from an Act. 4. Statement (D) is correct. Article 117(1) states that a Bill or amendment making provision for any of the matters specified in sub-clauses (a) to (f) of clause (1) of Article 110 (defining a Money Bill) shall not be introduced or moved except on the recommendation of the President. Thus, statement (A) is not correct.