With Reference to Indian Parliament, Which One of the Following

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

A) The Appropriation Bill must be passed by both the Houses of Parliament before it can be enacted into law
B) No money shall be withdrawn from the Consolidated Fund of India except under the appropriation made by the Appropriation Act
C) Finance Bill is required for proposing new taxes but no another Bill/Act is required for making changes in the rates of taxes which are already under operation
D) No Money Bill can be introduced except on the recommendation of the President