https://www.taxtmi.com/acts?id=39934 The Sovereign Gold Bond Scheme limits holders to trusts, Hindu Undivided Families, charitable institutions, universities, and individuals resident in India-held in personal capacity, jointly, or on behalf of a minor-and relies on statutory definitions to define who is a "person" and a "person resident in India"; further explications specify that eligible trusts include those constituted under Indian trust law or recognised under central or state law, charitable institutions include companies and registered or tax recognised charities, and universities are those established or declared under the higher education statute. en-us Mon, 17 May 2021 12:16:13 +0530 Mon, 17 May 2021 12:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39934 The Sovereign Gold Bond Scheme limits holders to trusts, Hindu Undivided Families, charitable institutions, universities, and individuals resident in India-held in personal capacity, jointly, or on behalf of a minor-and relies on statutory definitions to define who is a "person" and a "person resident in India"; further explications specify that eligible trusts include those constituted under Indian trust law or recognised under central or state law, charitable institutions include companies and registered or tax recognised charities, and universities are those established or declared under the higher education statute. Act-Rules Direct Taxes Mon, 17 May 2021 12:16:13 +0530 https://www.taxtmi.com/acts?id=39934