What is the procedure to be followed if a duplicate or copy of a receipt for money received is requested, alleging that the original has been lost?

1
The original receipt can be reissued without any fee.
2
A certificate may be given against payment of a fee, specifying the details of the original transaction.
3
Duplicates can be issued freely if the original is lost.
4
The original receipt can be reissued with a penalty fee.

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