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    <title>Central Government specifies the 6 per cent. 10 Year Bonds 1985--Second Series--issued by the Industrial Reconstruction Corporation of India Ltd. between the 1st August, 1975, and the 31st March, 1977</title>
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    <description>Bonds of a stated series and interest rate issued by the Industrial Reconstruction Corporation of India Ltd. within a defined issuance window are designated as qualifying instruments for the income tax deduction provision, such that instruments meeting the specified issuer, series, interest characteristic, and issuance-date criteria fall within the scope of the statute.</description>
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