Watch List notes:

British India, 1917, King George V, 1 Rupee, Universalised Circle, Rayed Star Watermark, Signed by A.C. McWatters, S Prefix, S. No. S9 601030, (KJ & RR # 3.1.2B), Correct Gujarati, stains, folds, overall white as issued, about extremely fine, Very Rare.

Note: S Prefix in 1917 One Rupee banknotes is observed in signatories of A.C. McWatters & H. Denning both.