Specification of security: proviso to section 193 allows transfer benefit if transferee notifies issuer by registered post within sixty days. Central Government specifies 11 per cent. IDBI Bonds, 2001 (43rd Series) as falling within clause (iib) of the proviso to the Income-tax Act for tax purposes. The proviso's benefit on transfer by endorsement or delivery is conditional on the transferee informing the Industrial Development Bank of India by registered post within sixty days of such transfer.