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of <h1>Public Debt Act, 1944: Defines 'Government Security' for Public Loans; Referenced in Income-tax Act, 1961 for Taxation Relevance.</h1> The Public Debt Act, 1944, defines 'Government security' as a financial instrument issued by the government to raise public loans. These securities can take various forms, including stock transferable by registration, promissory notes payable to order, bearer bonds payable to bearer, or any other prescribed forms. Additionally, the Act allows for the creation and issuance of other government securities for specified purposes as prescribed under the Act. These provisions are referenced in the Income-tax Act, 1961, highlighting their relevance to taxation and financial regulation.
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