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        Direct Taxes

        Para 14 - Loan against Bonds

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

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        Loan against sovereign gold bonds allowed as collateral, subject to loan-to-value rules and lender discretion. Sovereign Gold Bonds may serve as collateral security for loans secured by marking lien on the Bonds. The loan-to-value ratio applicable to ordinary gold loans governs these loans, and acceptance of Bonds as collateral is subject to the decision of the lending institution, not a matter of right.
                          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.

                                Loan against sovereign gold bonds allowed as collateral, subject to loan-to-value rules and lender discretion.

                                Sovereign Gold Bonds may serve as collateral security for loans secured by marking lien on the Bonds. The loan-to-value ratio applicable to ordinary gold loans governs these loans, and acceptance of Bonds as collateral is subject to the decision of the lending institution, not a matter of right.


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