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        Direct Taxes

        Para 20 - All other terms and conditions

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

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        Applicability of prior notification terms: earlier notification provisions govern issuance and conditions of Sovereign Gold Bonds under the scheme. Para 20 makes the terms and conditions of an earlier government notification expressly applicable to bonds issued under the Sovereign Gold Bond Scheme, operating as an incorporation by reference so that the operative provisions, eligibility criteria, issuance conditions, rights and obligations, and ancillary regulatory mechanisms in the referenced notification govern instruments issued under this scheme.
                          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.

                                Applicability of prior notification terms: earlier notification provisions govern issuance and conditions of Sovereign Gold Bonds under the scheme.

                                Para 20 makes the terms and conditions of an earlier government notification expressly applicable to bonds issued under the Sovereign Gold Bond Scheme, operating as an incorporation by reference so that the operative provisions, eligibility criteria, issuance conditions, rights and obligations, and ancillary regulatory mechanisms in the referenced notification govern instruments issued under this scheme.


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