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    <title>Central Government specifies &quot;10-year 9 per cent. (tax-free) Secured Redeemable Non-Convertible Railway Bonds V Series&quot;, issued by the Indian Railway Finance Corporation Limited u/s 10(15)(iv)(h)</title>
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    <description>Central Government specifies secured, redeemable, non-convertible railway bonds as tax-exempt for Income-tax Act purposes; the exemption is subject to the condition that the bondholder registers his name and holding with the issuer, making registration a precondition for enjoying the tax benefit.</description>
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