Tax-exempt bonds specified; tax benefit allowed only if bondholder registers holdings with the issuer. Central Government specifies secured, redeemable, non-convertible bonds issued by the Housing and Urban Development Corporation as tax-exempt under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961; the tax benefit is admissible only if the bondholder registers his name and holding with the issuer.