Specification of bonds under section 80L: Safety Bonds August 1998 debentures designated for the statute's tax treatment. The Central Government specifies, under clause (ii) of section 80L of the Income tax Act, the debenture bonds issued by the Industrial Credit and Investment Corporation of India Limited in its Safety Bonds August, 1998 public issue. The notification lists named bond categories, each with a face value of five thousand rupees, and records the distinctive serial number ranges and aggregate amounts raised for each series, thereby identifying those specific debentures for the statutory tax treatment.