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        Direct Taxes

        Para 17 - Transfer of Gold Bonds

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

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        Transferability of Gold Bonds: stock-certificate bonds transferable by prescribed instrument under Government Securities Act and Regulations. Gold Bonds in stock certificate form are transferable by execution of an Instrument of transfer in Form 'F', in accordance with the Government Securities Act, 2006 and the Government Securities Regulations, 2007, which prescribe the statutory framework and procedural requirements for such transfers.
                          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.

                                Transferability of Gold Bonds: stock-certificate bonds transferable by prescribed instrument under Government Securities Act and Regulations.

                                Gold Bonds in stock certificate form are transferable by execution of an Instrument of transfer in Form 'F', in accordance with the Government Securities Act, 2006 and the Government Securities Regulations, 2007, which prescribe the statutory framework and procedural requirements for such transfers.


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