The Central Board of Direct Taxes specified the following debentures, in the nature of bonds u/s 80L of the Income-tax Act, 1961

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.... No. S.O. 529(E), dated 17th May, 2002.] 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 Board of Direct Taxes hereby specifies the following debentures, in the nature of bonds, namely:-- (i) the Industrial Development Bank of India Regular Income Bond bearing distinctive numbers from 2000001 to 202780....