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        Direct Taxes

        Para 12 - Encashment of the bond

        Electoral Bond Scheme, 2018

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        Bond encashment: eligible political parties must deposit bonds in designated bank accounts; unclaimed bonds go to relief fund. Encashment of electoral bonds is restricted to an eligible political party, which must deposit the bond proceeds into its designated bank account; bonds not encashed within the validity period must be transferred by the authorised bank to the Prime Minister Relief Fund.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Bond encashment: eligible political parties must deposit bonds in designated bank accounts; unclaimed bonds go to relief fund.

                                Encashment of electoral bonds is restricted to an eligible political party, which must deposit the bond proceeds into its designated bank account; bonds not encashed within the validity period must be transferred by the authorised bank to the Prime Minister Relief Fund.


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