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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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.... (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 (2004C) of 21st Series bearing distinctive numbers from 3756 to 16738 under option "A", distinctive numbers from 16739 ....

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.... numbers from 3058044 to 3103380 under option "D"; BONDS HELD IN DEMAT FORM (i) The Industrial Development Bank of India Regular Income Bond (2004C) of 21st Series bearing distinctive numbers from 1 to 3755 under option "A", distinctive numbers from 0 to 0 under option "B", distinctive numbers from 16914 to 26660 under option "C", distinctive numbers from 29405 to 50387 under option "D"....