Specified Capital Gains Bonds require transferee to notify National Housing Bank by registered post to claim tax proviso benefit. The Central Government specifies the '7.15% NHB Capital Gains Bonds, 2002' issued by the National Housing Bank as qualifying under the proviso to section 193 of the Income-tax Act, 1961. For transfers by endorsement or delivery, the benefit under the proviso is admissible only if the transferee informs the National Housing Bank by registered post within a period of sixty days of such transfer.