Specified debentures eligibility now includes IDBI Flexibonds-21 series, affecting tax treatment for those bonds. The Central Government specifies certain debentures issued by the Industrial Development Bank of India, Mumbai, in the Flexibonds 21 series as qualifying under clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961. The notification identifies by bond type (Regular Income, Retirement, Floating Rate, Infrastructure (Tax Saving)), holding form (physical or demat), option designation and precise distinctive number ranges the exact securities covered, thereby linking those identified debentures to the tax treatment provided by the provision.