Interest on securities provision omitted, reflecting legislative amendments that removed the prior statutory chargeability framework. Section 18 of the Income tax Act, 1961, which set out the chargeability of interest on securities (including interest on government securities, debentures and similar instruments) has been omitted; the notes record its insertion by an earlier Finance Act, subsequent amendments that modified its scope and exceptions, and its ultimate removal, leaving the prior charging formula and transitional references as the legislative history of how such interest was treated.