Transfer notification requirement: transferee must notify the issuer promptly to secure tax benefit for specified NTPC bonds. The Central Government specifies the 7 year 13% Secured Redeemable Non Convertible NTPC Bonds III as falling under the proviso to section 193; the tax benefit under that proviso is admissible on transfer by endorsement or delivery only if the transferee informs the issuer by registered post within sixty days of the transfer.