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        Case ID :
        Income Tax

        Income-tax (8th Amendment) Rules, 2016 - 21/2016 - Income Tax Act, 1961

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        Investment in Stock Certificate expands permissible tax-exempt investments under Income-tax Rules to cover Sovereign Gold Bonds. Amendment adds investment in Stock Certificate, as defined in the Sovereign Gold Bonds Scheme, 2015, to the list of permissible investments under the Income-tax Rules by inserting a new clause into the existing rule governing eligible investments, thereby aligning the rules with the Sovereign Gold Bonds instrument definition.
                      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.

                            Investment in Stock Certificate expands permissible tax-exempt investments under Income-tax Rules to cover Sovereign Gold Bonds.

                            Amendment adds investment in Stock Certificate, as defined in the Sovereign Gold Bonds Scheme, 2015, to the list of permissible investments under the Income-tax Rules by inserting a new clause into the existing rule governing eligible investments, thereby aligning the rules with the Sovereign Gold Bonds instrument definition.


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