Tax-free bonds under section 10(15)(iv)(h): issuance specified with registration condition required to claim tax benefit. Central Government specifies Tax-free non-convertible, unsecured and redeemable bonds under clause (15)(iv)(h) of section 10 as eligible for tax exemption, setting denomination, fixed interest payable half-yearly, ten-year tenor, distinctive serial numbering and aggregate issuance. The exemption is conditional: the tax benefit is admissible only if the holder registers their name and holding with the issuing corporation.