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Section 20: Conversion of amount expressed in foreign currencies.

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

[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 [India,] such duty shall be calculated on the value of such money in the currency of [India] according to the rate of exchange prevailing in India on the day of the date of the instrument [x x x].

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section20
Marginal noteConversion of amount expressed in foreign currencies.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. . Section 20 inserted by Act VII of Svt. 1994.
  • substituted. . Substituted by A.L.O. 2008 for “British India”.
  • omitted, Act II of 1899. . Words “under a Notification of the Governor-General in Council issued under subsection (2) of section 20 of Act II of 1899” omitted by Act XII of 2011, s. 14.

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