Capital Gains Exemption for Sovereign Gold Bonds ... ... Union Budget 2026-27: LIVE

Capital Gains Exemption for Sovereign Gold Bonds

FM Sitharaman proposes to provide that the exemption from capital gains tax in respect of Sovereign Gold Bonds shall be available only where

such bonds are subscribed to by an individual at the time of original issue and are held continuously until redemption on maturity. 

Along with it, she also proposed to provide that this exemption applies uniformly to all issuances of Sovereign Gold Bonds by the Reserve Bank of India.