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        Direct Taxes

        Para 6 - Date and form of issue of Gold Bonds

        Sovereign Gold Bond Scheme 2021-22 (starting from Series VII)

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        Form and issuance of sovereign gold bonds require Stock Certificate in Form C and permit conversion to Demat form. The bonds are issued in the form of a Stock Certificate as prescribed in Form 'C' and are eligible to be converted into Demat form, establishing the required issuance format and permitted electronic conversion pathway.
                          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.

                                Form and issuance of sovereign gold bonds require Stock Certificate in Form C and permit conversion to Demat form.

                                The bonds are issued in the form of a Stock Certificate as prescribed in Form 'C' and are eligible to be converted into Demat form, establishing the required issuance format and permitted electronic conversion pathway.


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