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Consider the following statements: A Bill is deemed to be a Money Bill if it contains only provisions dealing with the:

1. Alteration or regulation of any tax

2. Regulation of the borrowing of money by the government

3. Appropriation of moneys out of the Consolidated Fund of India

4. Custody of the Contingency Fund of India

Which of the above statements are correct?

A)  1, 2 and 3 only             

B)  2, 3 and 4 only

C)   1 and 4 only                            

D)  1, 2, 3 and 4