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        Direct Taxes

        Para 18 - Trading of Gold Bonds

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

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        Trading of Gold Bonds: eligibility for secondary market trading under the Sovereign Gold Bond Scheme affirmed as tradable securities. Paragraph 18 of the Sovereign Gold Bond Scheme 2022-23 provides that Gold Bonds issued under the Scheme are eligible for trading, rendering tradability on secondary markets an operative feature of the instrument within the Scheme's regulatory and direct tax context.
                          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.

                                Trading of Gold Bonds: eligibility for secondary market trading under the Sovereign Gold Bond Scheme affirmed as tradable securities.

                                Paragraph 18 of the Sovereign Gold Bond Scheme 2022-23 provides that Gold Bonds issued under the Scheme are eligible for trading, rendering tradability on secondary markets an operative feature of the instrument within the Scheme's regulatory and direct tax context.


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