Specification of foreign currency convertible bonds scheme under income-tax provision makes the 1993 scheme applicable to subsequent assessment years. Central Government designates the Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 as a scheme for tax purposes under the relevant income-tax provision, and makes this specification operative for the referenced assessment year and subsequent assessment years, with a formal notification reference for administrative record.