Tax-exempt energy bonds specified as secured redeemable non-convertible instruments; tax benefit contingent on holder registration. Central Government specifies 10-year secured redeemable non-convertible Series-I tax-free energy bonds, issued by the designated renewable energy agency, as qualifying for the benefit under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act; the tax benefit is admissible only if the holder registers his name and holding with the issuing agency.