Tax-exempt priority sector bonds under section 10(15)(iv)(h) require holder registration with the issuer to secure tax-free status. The Central Government specifies a particular seven-year National Housing Bank rural housing finance bond issue as tax-exempt priority sector bonds under the Income-tax Act provision corresponding to clause 15(iv)(h) of section 10; the issue is described by coupon, year, face denomination and distinctive serial numbers and the tax benefit is admissible only if the holder registers their name and holding with the issuing bank.