Tax exemption for specified HUDCO bonds requires holder registration with the issuing corporation to claim the tax benefit. Central Government specifies three series of HUDCO Gujarat Punarnirman Special tax-free bonds issued by Housing and Urban Development Corporation Limited, identifying series I-A, I-B and I-C with specified interest rates, tenors and aggregate issuance amounts and distinctive bond number ranges. The notification conditions the availability of the tax-free benefit on the holder registering their name and holding with the issuing Corporation.