Tax-free bonds entitlement conditioned on holder registration for claiming income-tax exemption under the specified provision. The Central Government specifies tax free bonds issued by a housing finance public sector undertaking as eligible for exemption under the stated clause of section 10 of the Income-tax Act, identifying the bond series, nominal value, interest and tenor and limiting the exempt issue to a defined aggregate amount; entitlement to the exemption is conditional upon the holder registering his or her name and holding with the issuing corporation.