Tax-free bonds issuance by Konkan Railway specified; tax exemption conditioned on holder registration for entitlement. Central Government specifies issuance of tax-exempt bonds by Konkan Railway Corporation Limited under the exemption provision 10(15)(iv)(h) of the Income-tax Act, designating specific series as 'tax-free bonds' and conditioning the tax benefit on the bondholder registering his name and holdings with the Corporation.