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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>Investment in Stock Certificate expands permissible tax-exempt investments under Income-tax Rules to cover Sovereign Gold Bonds.</h1> 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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