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<h1>Indian currency under section 2(q) excludes special bank notes and one rupee notes per section 28A regulations.</h1> Indian currency, as defined under section 2(q) of the Foreign Exchange Management Act, 1999, refers to currency expressed in Indian rupees, excluding special bank notes and one rupee notes issued under section 28A of the Reserve Bank of India Act, 1934. Section 28A allows for the issuance of special bank notes and one rupee notes to control their circulation outside India. These special notes, approved by the Central Government, are not legal tender within India. Regulations may be established for their issuance and exchange, requiring Central Government approval.