Tax exemption for specified NABARD bonds under section 10(15)(iv) requires holder registration to claim the benefit The Central Government specifies under section 10(15)(iv) certain NABARD tax-free bonds issued in 2002-2003 in denominations of ten thousand rupees with a stated annual interest and prescribed fixed term; the notification identifies the aggregate issue and distinctive number range. The tax exemption is conditional on the holder registering his name and the holding with the issuing bank, and registration is an express prerequisite for entitlement to the specified tax benefit.