Specified bonds under section 80L require transferee notification to issuer within prescribed period to claim tax benefit. Central Government specifies a fixed-term secured, redeemable, non-convertible bond issue of the National Thermal Power Corporation Limited as eligible for deduction under the relevant statutory provision; the tax benefit on transferred bonds is admissible only if the transferee notifies the issuer by registered post within sixty days of transfer, and the specification is effective for the assessment year commencing 1 April 1992 and subsequent years.