CASH AND CASH-BOOK

A—Cash

11. The term "cash" includes legal tender coin, currency notes, cheques payable on demand, demand drafts and remittance transfer receipts. (See also paragraphs 23 to 25-A of Volume V of the Handbook.)

F.A.C. 14.

NOTE—A small supply of ten paise revenue stamps may, when necessary for use as receipts stamps, be kept as part of the cash balance.

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