# The Finance Act, 2026, Section 43: Amendment of section 70

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/43/

## Text

Amendment of section 70. 43. In section 70 of the Income-tax Act, in sub-section (1), for clause (x), the following clause shall be substituted, namely:— "(x) by way of redemption, of Sovereign Gold Bond issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015 or any subsequent Sovereign Gold Bond Scheme, if held by an individual from the date of original issue till maturity;".

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