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of <h1>Digital Bank Notes Defined in Finance Act 2022; Exemptions for Digital Forms Under New Section 22A</h1> The Finance Act, 2022 amends the Reserve Bank of India Act, 1934 by introducing a definition for 'bank note' to include both physical and digital forms under section 2. Additionally, a new section 22A is added, stating that certain provisions of the Act, specifically sections 24, 25, 27, 28, and 39, do not apply to bank notes issued in digital form by the Reserve Bank of India.
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