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<h1>Specified bonds under section 80L: NHPC H Series seven-year secured non-convertible bonds made eligible under the clause.</h1> Central Government specifies 7 year taxable Secured Non convertible Bonds (H Series) issued by the National Hydroelectric Power Corporation Limited as falling within clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, identifying the series by serial numbers 80000001 to 80751935 and aggregating a stated principal amount, by notification S.O.900(E) dated 23 11 1993.