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Section 77A: Saving as to certain stamps
All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five nayepaise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act.
Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.