Section 5: Gold Bonds not to be taken into account in certain cases.

The Gold Bonds (Immunities and Exemptions) Act, 1993Central Act · Act 25 of 1993

Without prejudice to the generality of the provisions of section 4,--

(a) the provisions of the Income-tax Act, 1961 (43 of 1961) shall not apply to--

(i) any interest accruing to the subscriber from the Gold Bonds;

(ii) any long-term capital gains arising to the subscriber;

(b) the provisions of the Gift-tax Act, 1958 (18 of 1958) shall not apply where the gift of the Gold Bonds is made by a subscriber, being an individual, to his spouse, child or parent.

Where this provision sits

Act	The Gold Bonds (Immunities and Exemptions) Act, 1993
Section	5
Marginal note	Gold Bonds not to be taken into account in certain cases.
Jurisdiction	Central
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Gold Bonds (Immunities and Exemptions) Act, 1993 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.