Terms and conditions applicability for sovereign gold bonds: prior notification provisions govern bond issuance and administration under the scheme. The scheme expressly incorporates by reference the terms and conditions specified in the earlier Ministry of Finance notification, so that eligibility criteria, procedural requirements, and ancillary regulatory measures set out in that notification apply to bonds issued under the Sovereign Gold Bonds Scheme, 2015, thereby ensuring the scheme conforms to the pre existing regulatory framework for direct tax and related controls specified in the referenced notification.
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Provisions expressly mentioned in the judgment/order text.
Terms and conditions applicability for sovereign gold bonds: prior notification provisions govern bond issuance and administration under the scheme.
The scheme expressly incorporates by reference the terms and conditions specified in the earlier Ministry of Finance notification, so that eligibility criteria, procedural requirements, and ancillary regulatory measures set out in that notification apply to bonds issued under the Sovereign Gold Bonds Scheme, 2015, thereby ensuring the scheme conforms to the pre existing regulatory framework for direct tax and related controls specified in the referenced notification.
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