Amendment status not verified — confirm the current text below against the official source.
Receipt, as defined by Sec. 2(23) for any money or other property the amount or value of which exceeds }[ five thousand rupees] Exemption Receipt— (a) endorsed on or contained in any instrument duly stamped or any instrument exempted under the proviso to Sec. 3, (instruments executed on behalf of the Government or any cheque or bill of exchange payable on demand acknowledging the receipt of the consideration-money therein expressed, or the receipt of any principal money, interest or annuity, or other periodical payment thereby secured; (b) for any payment of money without consideration; (c) for any payment of rent by a cultivator on account of land assessed to Government revenue or (in the States of Madras, Bombay and Andhra as they existed immediately before the ist November, 1956) of Inam lands. (d) for pay or allowances by non- commissioned or petty officers, soldiers, sailors or airmen of the Indian military, naval or air forces when serving in such capacily, or by mounted police constables; (e) given by holders of family-certificate in cases where the person from whose pay or allowances the sum comprised in the receipt has been assigned is a non-commissioned or petty officer, soldier, sailors or airmen of any of the said forces and serving in such capacily; (1) for pensions or allowances by persons receiving such-pensions or allowances in respect payable otherwise than on demand.] '{ Fifteen paise.] 2| One rupee}