Specified Secured Redeemable Non-convertible Bonds under tax law require transferee notification to issuer to retain tax benefit. Specified Secured Redeemable Non-convertible Bonds issued by the Nuclear Power Corporation qualify for the statutory tax benefit, subject to a condition that the transferee, on transfer by endorsement or delivery, informs the issuing Corporation by registered post within sixty days of such transfer for the benefit to be admissible.