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of <h1>Indian Railway Finance Corporation Bonds Get Tax Exemption Under Section 10(15)(iv)(h) If Registered by Bondholder</h1> The Central Government has specified '10 per cent Secured Redeemable Non-convertible Bonds of Rs. 1,000 each' issued by the Indian Railway Finance Corporation Limited under section 10(15)(iv)(h) of the Income-tax Act, 1961. This notification, dated September 11, 1987, outlines that the tax exemption benefits associated with these bonds are only available if the bondholder registers their name and holdings with the Indian Railway Finance Corporation Limited.
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