Watch List notes:

BRITISH INDIA: Victoria, Queen, 1837-1876, AR rupee, 1840(c), KM-457.10, S&W-unlisted, obverse F, reverse VI, lightly cleaned with light retoning, so-called Indian head, NGC graded AU details. Stevens & Weir do not list a business strike from these dies (only proofs). This piece may be struck from a leftover proof die.

Estimate: 120-180 USD