Specified bonds under section 80L: transfer benefit conditioned on transferee notifying issuer within required period. The Central Government specifies the 18 per cent taxable secured redeemable non-convertible (IVth Series) bonds issued by Damodar Valley Corporation, Calcutta, as specified bonds under clause (ii) of sub-section (1) of section 80L; the benefit on transfer by endorsement or delivery is admissible only if the transferee informs the company by registered post within sixty days of such transfer, and the specification applies for the assessment year 1992-93 and subsequent years.