Which one of the following cannot be introduced first in the Rajya Sabha?

The Annual Financial Statement (Budget), as per Article 112, is presented by the Finance Minister in the Lok Sabha first. While it is subsequently laid on the Table of the Rajya Sabha, the associated Finance Bill and Appropriation Bill, which are classified as Money Bills, can only be introduced in the Lok Sabha [2]. Constitutional Amendment Bills can be introduced in either House of Parliament. Similarly, a Bill to alter the boundaries of any State (Article 3) or the tabling of the CAG Report (Article 151) can be initiated or laid in either House. However, the budgetary process specifically mandates the presentation of the Annual Financial Statement in the Lok Sabha first, followed by its formal laying in the Rajya Sabha after the Budget speech [1].

Sources

1. [1] https://cms.rajyasabha.nic.in/UploadedFiles/Procedure/RajyaSabhaAtWork/English/826-833/CHAPTER24.pdf
2. [2] Indian Economy, Vivek Singh (7th ed. 2023-24) > Chapter 4: Government Budgeting > Finance Bill > p. 149