Chapter VII - Of Discharge from Liability on Notes, Bills and Cheques
Section 88
Section 88: Acceptance or indorsement after an alteration
Section 88 addresses an acceptance or indorsement made after an instrument was already altered.
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Need advice on Section 88?
This article is for general information. Refer to the Negotiable Instruments Act, 1881 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
An acceptor or indorser of a negotiable instrument is bound by his acceptance or indorsement notwithstanding any previous alteration of the instrument.
Key rule and applicability
The acceptor or indorser is bound by that acceptance or indorsement notwithstanding a previous alteration. The sequence of alteration and the later act is central to this provision.
Limits and related provisions
Do not confuse a previous alteration with a later alteration made after the person became a party. Section 87 addresses its own material-alteration and consent setting; identify the actual chronology before choosing the rule.
Hypothetical business example
Hypothetical: an instrument is altered and is later accepted. The acceptor’s liability analysis considers section 88’s previous-alteration rule rather than treating all alterations as if they occurred after acceptance.
Practical decision flow
Establish when the alteration occurred.
Record the later acceptance or indorsement and its terms.
Distinguish the prior-alteration rule from claims involving subsequent changes.
Practical checklist
Do
- Establish when the alteration occurred.
- Record the later acceptance or indorsement and its terms.
- Distinguish the prior-alteration rule from claims involving subsequent changes.
Avoid
- Do not confuse a previous alteration with a later alteration made after the person became a party. Section 87 addresses its own material-alteration and consent setting; identify the actual chronology before choosing the rule.
Glossary
- Previous alteration
- An alteration preceding the acceptance or indorsement under review.
- Later acceptance
- The acceptance made after that alteration.
Frequently asked questions
What timing does section 88 address?
An alteration previous to the relevant acceptance or indorsement.
Does the provision also name indorsers?
Yes. It covers an acceptor or indorser.
Can every alteration question be answered by this section alone?
No. The actual sequence and other applicable alteration provisions matter.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026