Tax exemption for specified tax-free secured bonds under section 10(15)(iv)(h) requires mandatory holder registration to qualify. Central Government specifies a series of tax-exempt secured non-convertible bonds (seven-year tenor, ten per cent coupon, distinctive numbering) as qualifying under clause (15)(iv)(h) of section 10 of the Income-tax Act. The tax exemption is admissible only if the holder registers his name and his holding with the issuing corporation, making registration a mandatory condition for the benefit.