Tax-exempt bonds specified for agricultural development; exemption contingent on holder registration with issuing bank required. The Central Government specifies certain National Bank for Agriculture and Rural Development Tax-free Bonds as exempt under section 10(15)(iv)(h), describing the series, interest payable half-yearly for seven years, denomination and distinctive serial numbering, and providing that the tax benefit is admissible only if each bondholder registers his name and holding with the issuing bank.