Section 80L(1)(ii) of the Income-tax Act, 1961 specifies Debentures, in the nature of bonds issued by IDBI, Mumbai

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....In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following debentures, in the nature of bonds, namely:- BONDS HELD IN PHYSICAL FORM  (i)  The Industrial Development Bank of India Regular Income Bond (2004B) of 20^th Series bearing     &nbs....

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....040823839 under option "A",         distinctive numbers from 2040838780 to 2040861182 under option "B",         distinctive numbers from 2040861922 to 2041342065 under option "C",         distinctive numbers from 2041347987 to 2041378868 under option "D"; BONDS HELD IN DEMAT FORM ....

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....he Industrial Development Bank of India Infrastructure 19^th Tax Saving) Bond (2004B) of 20^th Series bearing         distinctive numbers from 2040823840 to 2040838779 under option "A",         distinctive numbers from 2040861183 to 2040861921 under option "B",         distinctive numb....