Tax exemption for specified PFC bonds requires holder registration to claim the tax-free interest benefit under law. The notification specifies 10-year 9% tax-free secured redeemable non-convertible bonds issued by Power Finance Corporation as eligible for exemption under clause (15)(iv)(h) of section 10 of the Income-tax Act, and provides that the exemption is admissible only if the holder registers his name and holding with the issuing corporation, making registration a mandatory condition for claiming the tax benefit.