Tax-free bond specification under Section 10(15)(iv)(h): registration required to claim exemption for specified bonds. The Central Government specifies certain ten-year 9 per cent tax-free secured redeemable non-convertible bonds as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, identifying the E Series 5th issue by distinctive numbers; the tax benefit is admissible only if the holder registers his name and holding with the issuing corporation.