Specified debentures under tax deduction provision designated as qualifying bonds, enabling tax favored treatment on listed issues. The notification designates specified debentures issued in the Flexibonds II public issue-Regular Income Bonds (Options A-D), Growing Interest Bonds, and Infrastructure (tax saving) Bonds-with defined distinctive numbering ranges and a uniform face value as qualifying bonds for the purposes of the section 80L tax deduction provision, thereby administratively recognizing those instruments as eligible for the tax treatment applicable to designated bonds.