Section 8(4) in The Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1965
(4)In this section-(a)" gold" means sold, including its alloy, whether virgin, melted, re- melted, wrought or unwrought, in any shape or form, and includes any gold coin (whether legal tender or not), any ornament and any other article of gold;(b)" public servant' includes an officer or other employee of the Reserve Bank of India, the State Bank of India or any subsidiary bank of the State Bank of India.
