Section 80L deduction: specified interest-bearing secured redeemable non-convertible taxable debentures are made eligible under the statute. Central Government specifies, under section 80L of the Income-tax Act, secured redeemable non-convertible taxable debentures issued by Power Grid Corporation of India Limited as qualifying instruments by identifying issuer, denomination, series numbers, tenor, interest payment terms and aggregate issue size, thereby formally including those bonds within the statutory specification mechanism for tax treatment under the cited provision.