*(1)
Gold bonds include the following,
(a) 61/2 per cent Gold Bonds, 1977 or 7 per cent Gold Bonds, 1980 or National Defence Gold Bonds, 1980 issued by the Central Government;
(b) Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2016.
*(2)
Bearer Bonds means the Special Bearer Bonds, 1991;
*(3)
Agricultural land does not include the following,
- Agricultural land situated in an area which has population of not less than 10,000.
- Land located more than 2 Kms from an area with a population of more than 10,000 but not exceeding 1, 00,000.
- Land located more than 6 Kms from an area with a population of more than 1, 00,000 but not exceeding 10, 00,000.
- Land located more than 8 Kms from an area with a population exceeding 10, 00,000.