Difference payable on Zero Coupon Bonds specified under section 193 proviso; applies when held by specified financial institutions. The Central Government specifies the difference payable between the redemption value and the bid price of Zero Coupon Bonds for the purpose of the proviso to section 193, identifying that amount as the relevant sum arising on bonds issued under the Government's auction scheme. The specification applies when such bonds are held by prescribed institutional holders including banking companies, co-operative banks, public financial institutions, Discount and Finance House of India Ltd., and Securities Trading Corporation of India Ltd.