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        Direct Taxes

        Para 11 - Payment Options

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

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        Payment options for sovereign gold bonds require Indian rupee payments; cheques and drafts must be payable to the Receiving Office. Para 11 prescribes payment options for the Sovereign Gold Bond Scheme: payments must be made in Indian Rupees by cash (subject to a specified ceiling), demand draft, cheque, or electronic banking, and cheques or demand drafts must be drawn in favour of the Receiving Office.
                          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.

                                Payment options for sovereign gold bonds require Indian rupee payments; cheques and drafts must be payable to the Receiving Office.

                                Para 11 prescribes payment options for the Sovereign Gold Bond Scheme: payments must be made in Indian Rupees by cash (subject to a specified ceiling), demand draft, cheque, or electronic banking, and cheques or demand drafts must be drawn in favour of the Receiving Office.


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