In 1937, 5, 10 and 100 rupees notes of the Reserve Bank of India were overprinted with the text "Legal Tender in Burma Only". In 1938, the first regular issue of Burmese notes was made by the Reserve Bank of India, in denominations of 5, 10, 100, 1000 and 10,000 rupees.
In 1942, the Japanese issued notes for 1, 5 and 10 cents, ¼, ½, 1, 5, 10 and 100 rupees. In 1945, the Military Administration issued overprinted Indian notes for 1, 5, 10 and 100 rupees.
In 1947, the Burma Currency Board took over the issuance of paper money, with notes for 1, 5, 10 and 100 rupees. Following independence in 1948, the government issued notes for the same denominations. In 1953, the Union Bank of Burma issued a final series of notes denominated in rupees, issuing the same denominations as the previous two series.
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