Specification under Section 80L: 7 year secured non convertible bonds issued by a power corporation designated for tax provision. Central Government designates a tranche of 7 year taxable secured non convertible bonds (E Series, 5th issue; serial numbers E 8421801 to E 13281800) aggregating to a stated principal amount issued by the Nuclear Power Corporation of India Limited as specified instruments for the purposes of the clause in sub section (1) of the Income tax Act that permits governmental specification of instruments.