Conversion of gold into Electronic Gold Receipt issued by a Vault Manager, or conversion of Electronic Gold Receipt into gold - (New) Section 70(1)(y) / (Old) Section 47(viid)

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....pt into gold Under Section 70 of the Income Tax Act, 2025 [ From 01.04.2026 ] Section Transaction not regarded as transfer Capital asset What is the cost in the hands of transferee 70(1)(y)   Transfer of a capital asset, being Electronic Gold Receipt   Conversion of • Gold into Electronic Gold Receipt issued by a Vault Manager, ....