Tax deduction eligibility for specified debentures under section 80L(1)(ii), authorising certain IDBI bonds as eligible. The Central Government, under clause (ii) of sub section (1) of section 80L, specifies four categories of IDBI debentures in Flexibonds 12th Series (2001 02) - Regular Income Bond, Growing Interest Bond, Infrastructure (Tax Saving) Bond and Retirement Bond - each identified by distinctive numbering ranges and a specified face value, with the Retirement Bond subject to a minimum investment requirement.