Sovereign Gold Bond redemption treatment under income tax law is amended for individual holders through maturity. Section 70 is amended to substitute clause (x) in sub-section (1) so that redemption of Sovereign Gold Bonds issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015 or any subsequent scheme is covered where the bonds are held by an individual from the date of original issue till maturity. The provision focuses on redemption by eligible individual holders under the specified schemes.