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<h1>6-1/4% 10-Year Bonds by Industrial Reconstruction Corporation of India Recognized Under Section 80L of Income-tax Act, 1961</h1> The Central Government has specified the 6-1/4 percent 10-Year Bonds, 1988 (First Series) issued by the Industrial Reconstruction Corporation of India between November 1 and November 3, 1979, under section 80L of the Income-tax Act, 1961. This specification is made under the authority granted by clause (ii) of sub-section (1) of section 80L, allowing these bonds to be recognized for the purposes outlined in the clause. The notification is identified as S.O.582 and is dated January 8, 1979.