Definition of money includes legal tender and negotiable instruments but excludes currency held for numismatic value. The statutes define money to include Indian legal tender and specified instruments-cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance and similar items-and to include foreign currency recognised by the Reserve Bank of India when used to settle obligations or exchanged with Indian legal tender. Both definitions expressly exclude currency held for its numismatic value, thereby removing collectible currency from the statutory concept of money for fiscal purposes.