Specification of bonds under section 80L confirms certain ICICI Safety Bonds qualify for the clause's tax treatment. Central Government specifies bonds in the nature of debentures issued in the public issue Safety Bonds December, 1998 by Industrial Credit and Investment Corporation of India Limited, Mumbai, as covered under clause (ii) of sub section (1) of the income tax provision; the notification identifies the series (Encash Bond, Tax Saving Bond I-IV, Regular Income Bond I-III), each with a stated face value and specified distinctive number ranges, and states the amount raised for each series.