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of <h1>Central Government specifies tax-exempt debentures under Income-tax Act, section 80L(1)(ii) with Notification No. S.O.3641.</h1> The Central Government, under the powers granted by section 80L(1)(ii) of the Income-tax Act, 1961, specifies certain debentures for tax purposes. These include the 7-Year '14 percent Secured Redeemable Non-convertible Bonds (A-Series)' issued by Indian Telephone Industries Limited, Bangalore, in 1986, and the 7-Year '14 percent Secured Redeemable National Thermal Power Corporation Bonds-1986-1st series.' This specification is formalized in Notification No. S.O.3641, dated August 6, 1986.
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