Specified bonds under section 80L: Central Government lists secured redeemable non convertible bonds by MTNL as eligible. The Central Government, under clause (ii) of sub section (1) of section 80L, specifies certain secured redeemable non convertible bonds as the instruments described: multiple series distinguished by tenure and taxable interest rates, each bond of one thousand rupees, identified by distinctive numbering ranges and aggregate issue values, thereby designating those listed tranches as specified securities for the purposes of section 80L.