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        Direct Taxes

        Para 13 - Eligibility for Statutory Liquidity Ratio

        Sovereign Gold Bond Scheme 2022-23 (Starting From Series I)

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        Statutory Liquidity Ratio: only bonds obtained via invocation of lien, hypothecation, or pledge count toward compliance. Bonds acquired by banks solely through the invocation of lien, hypothecation, or pledge qualify to be counted for the Statutory Liquidity Ratio; holdings obtained by other means are excluded.
                          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: only bonds obtained via invocation of lien, hypothecation, or pledge count toward compliance.

                                Bonds acquired by banks solely through the invocation of lien, hypothecation, or pledge qualify to be counted for the Statutory Liquidity Ratio; holdings obtained by other means are excluded.


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