Government bonds like court bonds are specialty contracts. The two important types of Government bonds issued are the customs bonds and excise bonds.
Fidelity guarantee business comprised of commercial fidelity guarantees, court bonds and Government bonds.
Court bonds attract higher stamp duty as compared to commercial fidelity contracts.
Excise bonds are to be executed by manufacturers in the country in respect of finished products assembled or produced in the country, which are dutiable.
Commerical fidelity guarantee covers against a direct pecuniary loss caused as a result of fraud by an employee.
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