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If you are paying Rs.5000/- and above in cash, you need to put revenue stamp on payment voucher for Re.1/- and take the signature of the receiver. This is one of the way to collect revenue in India.

In India if you have fixed deposits made, banks usually ask to attach revenue stamp and sign it when you go to redeem it.

In view of the amendment of Schedule I, to the Indian Stamp Act 1899, the one-rupee stamp is required to be affixed on any receipt, the amount or value of which exceeds Rs 5,000. This amendment has come w.e.f. 10.09.04. The stamp is required to be affixed in respect of receipt which has been defined as under in Section 2(23) of the aforesaid Act:“Receipt” include any note, memorandum or writing- whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or whereby any other movable property is acknowledged to have been received in satisfaction of a debt, or whereby any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or which signifies or imports any such acknowledgement, and whether the same is or is not signed with the name of any person.

Picture of revenue stamp is as below: Click to enlarge it:

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