Specified bonds under section 80L require transferee registered notice within sixty days to claim the tax benefit under notification. The Central Government specifies the 7-year 17.5 per cent. taxable Secured Redeemable Non-convertible (Series MB-I) Bonds issued by the Tourism Finance Corporation of India Limited as within clause (ii) of sub-section (1) of section 80L; the benefit is admissible on transfer by endorsement or delivery only if the transferee informs the Corporation by registered post within sixty days, and the notification takes effect from 1 April 1993 for the assessment year 1993-94 and thereafter.