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        Direct Taxes

        Para 13 - Eligibility for Statutory Liquidity Ratio

        Sovereign Gold Bond Scheme 2021-22

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        Statutory Liquidity Ratio eligibility: bonds acquired via lien, hypothecation or pledge count towards SLR holdings. Bonds obtained by banks solely through invocation of a lien, hypothecation or pledge under the Sovereign Gold Bond Scheme 2021-22 are eligible to be counted towards the Statutory Liquidity Ratio; eligibility is confined to bonds acquired through those specific enforcement mechanisms.
                          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.

                                Statutory Liquidity Ratio eligibility: bonds acquired via lien, hypothecation or pledge count towards SLR holdings.

                                Bonds obtained by banks solely through invocation of a lien, hypothecation or pledge under the Sovereign Gold Bond Scheme 2021-22 are eligible to be counted towards the Statutory Liquidity Ratio; eligibility is confined to bonds acquired through those specific enforcement mechanisms.


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