Tax exemption for NABARD bonds replaced by specification of dematerialised bonds; tax benefit subject to holder registration. Central Government rescinds Notification S.O. 1347(E) and specifies NABARD Tax Free Bonds in dematerialised form issued during the stated financial years by series, allotment and maturity dates, interest rates, amounts and ISINs, while preserving acts done before rescission; tax benefit under the cited provision is admissible only if the bondholder registers his name and holding with NABARD.