Tax-exempt bonds specified under section 10(15)(iv)(h), issued by National Power Transmission Corporation, subject to holder registration requirement. Specification of tax-free secured redeemable non-convertible bonds issued by the National Power Transmission Corporation Limited as eligible under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961; the exemption applies to holders of those bonds only if the holder registers his name and holding with the issuing Corporation.