Tax-free priority sector HUDCO bonds specified; tax exemption conditional on holder registration with the issuer to claim benefit. Central Government specifies HUDCO Priority Sector bonds as tax-free under clause (15)(iv) of section 10, identifying Series XXI A and Series XXI B issued by Housing and Urban Development Corporation Limited with prescribed interest rates, tenors and specified issuance blocks. The notification conditions the tax exemption on the bondholder registering his or her name and holding with the issuing corporation.