Specification under section 80L: 6% ten year bonds specified for tax benefit eligibility based on issuance dates. The Central Government specifies the 6 per cent ten year Bonds, 1987 (First Series) issued by the Industrial Reconstruction Corporation of India Ltd. between 6 September and 8 September 1977 as falling within clause (ii) of sub section (1) of section 80L of the Income tax Act, 1961, thereby identifying those bonds for the statutory purpose set out in that clause.