Currency classification: debit and ATM cards treated as currency under FEMA, bringing such payment instruments into foreign exchange regulation. Notification classifies debit cards, ATM cards and any other instrument by whatever name called that can be used to create a financial liability as currency under clause (h) of Section 2 of the Foreign Exchange Management Act, thereby subjecting such payment instruments to the Act's foreign exchange regulatory framework; the notification was later superseded by a subsequent RBI notification.