Tax-free bonds specified for rural housing finance; tax exemption subject to holder registration with the issuing bank. Central Government specifies tax-free bonds issued under the Swarna Jayanti Rural Housing Finance programme for 2000-2001 as eligible for exemption; bonds carry a prescribed annual interest rate and ten-year tenure and were issued in a limited series identified by distinctive numbers. The tax benefit is admissible only if the holder registers his or her name and the holding with the issuing bank, this registration being the operative condition for entitlement to the exemption.