Specified secured non-convertible bonds: tax benefit available only if transferee promptly notifies issuer after transfer. Central Government specifies 10-year 13 per cent. (taxable) Secured Non-Convertible Bonds issued by Hindustan Zinc Limited as eligible under section 80L(1)(ii); the tax benefit on transfer by endorsement or delivery is available only if the transferee notifies Hindustan Zinc Limited by registered post within sixty days of transfer.