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of <h1>Tax-Free Railway Bonds Recognized Under Section 10(15)(iv)(h) of Income-tax Act; Registration Required for Benefits</h1> The Central Government has specified the '10 year-9% (tax-free) Secured Redeemable Non-Convertible Railway Bonds-III Series,' issued by the Indian Railway Finance Corporation Limited, under section 10(15)(iv)(h) of the Income-tax Act, 1961. These bonds are tax-free, and the specified benefits apply only if the bondholder registers their name and holding with the corporation. This notification, dated April 17, 1989, was issued by the Under Secretary to the Government of India.
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