Specification under section 80L: Central Government designates unsecured redeemable subordinated floating-rate bonds by State Bank as specified assets. Central Government specifies under section 80L unsecured redeemable subordinated floating interest rate bonds in the nature of promissory notes issued by the State Bank of India as qualifying for the purposes of that clause; the notification fixes an aggregate number and characterises the instruments as unsecured, redeemable, subordinated, and floating-rate.