Income-tax rules: Here's how capital gains generated from digital, paper (which includes gold ETFs, gold mutual funds and sovereign gold bonds) physical and inherited gold are taxed for residents and NRIs. Income-tax rules: Here's how capital gains generated from digital, paper (which includes gold ETFs, gold mutual funds and sovereign gold bonds) physical and inherited gold are taxed for residents and NRIs. by Soban News (international And National News)