By the regulation of 15 March 1943, the Burmese rupee continued to be legal tender,
as a Japanese tactic to win local support, but the rupee was inconvertible into pound sterling.
Limited amounts of (Burmese) Indian rupees were apparently accepted by the Japanese
at 4 (Burmese) Indian rupees = 1 Japanese military rupee.
The British demonetized Japanese occupation currency on 1 May 1945.
The market exchange rate had fallen to 100 Southern Development Bank rupees = 1 Indian rupee.