Tax-exempt bonds designated under section 10(15)(iv)(h) confer exemption only when holders register holdings as prescribed. Central Government designates a specified issue of tax-free secured redeemable non-convertible bonds issued by Power Grid Corporation as falling within item (h) of sub-clause (iv) of clause (15) of section 10, describing the issue by series, distinctive numbers, tenure, interest character and face value. The tax exemption under that item is admissible only if the bondholder registers his name and holdings with the issuer; failure to register renders the benefit unavailable.