(2)The rate of exchange prescribed by the Central Government under subsection (2) of section 20 of the Indian Stamp Act, [1899] [Substituted by Act 8 of 1958 w.e.f. 29.3.1958] (Central Act II of [1899] [Substituted by Act 8 of 1958 w.e.f. 29.3.1958]) shall be deemed to be the current rate of exchange for the conversion of any foreign currency for the purposes of calculating the duty under sub-section (1).
