Tax Invoice

Hello All,

I am an NRI staying in the United States. I recently bought a Camera worth Rs 45000 fro my friend here in the US and send it with a relative. My friend want a receipt for the payment he will make to my father for the Camera. He is demanding a receipt for the Cash payment. What kind of receipt do I have to provide him? If he deposits a cheque on my name to my a/c in India would I be liable to pay tax on the sum?

Thanks

Ayan