Tax-free bonds under income-tax exemption provision exempt income, subject to holder registration with the issuing agency for entitlement. Central Government specifies tax-free bonds issued by a renewable energy finance agency under the income-tax exemption provision 10(15)(iv)(h), designating a defined series of bonds with specified distinctive numbers and nominal value per bond as eligible for exemption. The tax benefit is conditional on the holder registering their name and holding with the issuing agency; only registered holders qualify for the exemption under the notification.