Specification of taxable HUDCO infrastructure bonds under section 80L confirms their recognition for tax purposes. The Central Government specifies the Taxable Unsecured and Redeemable Housing and Urban Development Corporation Infrastructure Bonds (Series I) issued by the Housing and Urban Development Corporation Limited as qualifying for clause (ii) of sub section (1) of section 80L of the Income tax Act, describing them by distinctive numbers, face amount, stated annual interest payable half yearly, and aggregate issuance amount.