Tax free bonds specified for HUDCO issuances confer exemption under Section 10(15)(iv)(h) subject to holder registration. The Central Government specifies HUDCO bond series issued in 2002-2003 as qualifying for exemption under clause (15)(iv)(h) of Section 10, setting allotment dates, ten-year redemption, interest rates, aggregate amounts, distinctive serial numbers and face value per bond; the exemption is available only if the bondholder registers name and holding with HUDCO.