Tax-free bond exemption for specified MTNL secured bonds; entitlement requires holder registration with the issuing corporation. Central Government specifies 10-year 9% tax-free secured redeemable non-convertible bonds issued by Mahanagar Telephone Nigam Limited as eligible under clause (15)(iv)(h) of section 10 of the Income-tax Act; the tax-free benefit is admissible only if the holder registers his name and the holding with the issuing Corporation.