in138Understanding Section 138 of the Negotiable Instruments Act. Section 138 of the Negotiable Instruments Act plays a pivotal role in upholding financial accountability and trust inUp to 60 V IS V IN+ R S V IN+ V IN! 5 k ! 5 k ! R L V = I R R 5 kO S S L! Product Folder Order Now Technical Documents Tools & Software Support & Community