Specification of debentures under section 193: transfer benefit requires transferee to notify the issuer by registered post within sixty days. Central Government specifies 13% unsecured non-convertible redeemable subordinated bonds (Series IV) issued by Dena Bank as covered by the Income tax proviso, subject to the condition that where such bonds are transferred by endorsement or delivery the transferee must inform Dena Bank by registered post within sixty days of the transfer for the proviso benefit to apply.