Section 2 in The Gold Bonds (Immunities And Exemptions) Act, 1993
2. Definitions.
In this Act, unless the context otherwise requires,-(a)"Gold Bonds" means the Gold Bonds, 1998, issued by the Central Government in accordance with the scheme framed by that Government under section 3;(b)"subscriber" means an individual, a Hindu undivided family, trustees of a trust, a firm or a company, being a resident or residents in India, who has or have initially subscribed to the Gold Bonds.Explanation.-For the purposes of this clause, the expression "individual" shall also include,-(i)his legal heirs; or(ii)where a partition has taken place among the members of the Hindu undivided family, every member of such family having a share in the Gold Bonds;(c)all other words and expressions used in this Act but not defined and defined in the Income-tax Act, 1961 (43 of 1961) shall have the meanings respectively assigned to them in that Act.
