Tax-free bonds specified as exempt under section 10(15)(iv)(h), issued by National Hydroelectric Power Corporation, require holder registration. Central Government specifies tax-exempt secured redeemable non-convertible J-series bonds issued by the National Hydroelectric Power Corporation as within the exemption in clause (iv)(h) of clause (15) of section 10 of the Income-tax Act, subject to a condition that the exemption is admissible only if the holder registers his or her name and holding with the issuing corporation.