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 6 per cent 10 years Bonds, 1986–Second Series–issued by the Industrial Reconstruction Corporation of India Ltd., between the 1st November, 1976, and 3rd November, 1976, for the purposes of the said clause.
