Amendment status not verified — confirm the current text below against the official source.
RECEIPT [as defined by section 2(23)] for any money or other property the amount or value of which exceeds 2[five thousand rupees.] Exemptions Receipt— (a) endorsed on or contained in any instrument duly stamped 3[or any instrument exempted] under the proviso to section 3 (instruments executed on behalf of the Government) 4[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; 51