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of <h1>Definition of 'Telegraphic Transfer Buying Rate' for Rule 26 of Income-tax Rules, 1962 under State Bank of India Act, 1955.</h1> 'Telegraphic transfer buying rate' refers to the exchange rate used by the State Bank of India, as per the State Bank of India Act, 1955, for purchasing foreign currency via telegraphic transfer. This rate is determined based on guidelines periodically issued by the Reserve Bank of India. This definition is relevant for the application of rule 26 of the Income-tax Rules, 1962.
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