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<h1>Government Specifies 6% 10-Year Bonds Issued in 1976 for Tax Benefits Under Section 80L of Income-tax Act</h1> The Central Government, under the powers granted by the Income-tax Act, 1961, has specified the 6 percent, 10-year Bonds, 1986-First Series-issued by an Indian financial institution between March 29, 1976, and March 31, 1976. This specification is made for the purposes outlined in clause (ii) of sub-section (1) of section 80L of the Act. The notification, dated June 21, 1976, identifies these bonds for tax-related considerations under the specified section of the Income-tax Act.