Specified bonds under section 80L: transferee must notify issuer by registered post within sixty days to claim benefit. Central Government specifies 7 year 13% Secured Redeemable Non-convertible Bonds (A-Series) issued by Hindustan Photo Films Manufacturing Company Limited as eligible under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961. The admission of the benefit on transfer by endorsement or delivery is conditional on the transferee informing the issuing company by registered post within sixty days of such transfer.