THE STAMP ACT, 1977 (1920 A. D.)
Section 20. Conversion of amount expressed in foreign currencies.
1[20. Conversion of amount expressed in foreign currency.–– When an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of 2[India,] such duty shall be calculated on the value of such money in the currency of 2[India] according to the rate of exchange prevailing in India on the day of the date of the instrument 3[x x x].
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