Specified taxable secured redeemable non-convertible bonds: transfer benefit conditioned on transferee notifying issuer by registered post within prescribed period. Central Government specifies 7-year 13% taxable secured redeemable non-convertible bonds issued by the Housing and Urban Development Corporation Limited as covered by the proviso to section 193 of the Income-tax Act, making transfers of such bonds subject to a conditional benefit. The transferee must inform the issuing Corporation by registered post within sixty days of transfer to avail the benefit under the proviso.