Explanation:
The balance of payments account is a record of all economic transactions made between the residents of a country and the rest of the world over a specific period. It includes both current account transactions (such as imports and exports of goods and services, income from investments, and transfers) and capital account transactions (such as foreign direct investment and loans).

Among the given options, the item that should not be included in the balance of payments account is the bonus shares to equity shareholders. Here's why:

1. Import of automobile parts:
- This transaction involves the purchase of automobile parts from another country.
- It is considered an import of goods and is recorded in the current account section of the balance of payments account under the category of merchandise trade.
- It represents an outflow of funds from the country and is included in the balance of payments account to reflect the deficit in the trade balance.

2. Interest payment on the loan to the IMF:
- This transaction involves the payment of interest on a loan received from the International Monetary Fund (IMF).
- It is considered an income payment and is recorded in the current account section of the balance of payments account under the category of income.
- It represents an outflow of funds from the country and is included in the balance of payments account to reflect the deficit in the income balance.

3. Dividend payment to home-country investors from a foreign investor:
- This transaction involves the payment of dividends to investors in the home country from a foreign investor.
- It is considered an income receipt and is recorded in the current account section of the balance of payments account under the category of income.
- It represents an inflow of funds into the country and is included in the balance of payments account to reflect the surplus in the income balance.

4. Bonus shares to equity shareholders:
- This transaction involves the distribution of bonus shares (additional shares) to equity shareholders of a company.
- It does not involve any economic transaction with the rest of the world and does not affect the balance of payments account.
- Bonus shares do not represent an inflow or outflow of funds and are not recorded in the balance of payments account.

Therefore, the correct answer is option 'D', as bonus shares to equity shareholders should not be included in the balance of payments account.