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          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.

          <h1>Gift exemption for non-resident Indian bonds requires a holding period before gifting to relatives and survives residence change.</h1> Amendment inserts an exemption allowing non-resident Indian individuals to gift specified bonds to a relative provided the bonds are gifted only after the required holding period from purchase; where the individual was an NRI at acquisition and later becomes a resident, the clause applies to gifts in that subsequent year or thereafter, with 'relative' and 'non-resident Indian' defined by cross-reference to the Income-tax Act.

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