(2)The rate of exchange for conversion of British or any foreign currency into the currency of India, as may be prescribed by the Central Government, under sub-section (2) of section 20 of the Indian Stamp Act, 1899 (Act No. 2 of 1899) for the purposes of calculating stamp duty, shall be deemed to be the current rate of exchange for the purposes of sub-section (1).Analogous Law. - Section 20 of the repealed Act.
