Tax on specified interest: revised provision prescribes distinct tax rates for interest categories and tightens TDS minima. The amendment substitutes a new clause specifying tax computation on interest income by categorising interest into sub-clauses with prescribed rates, removes the prior exclusion of dividends, and modifies withholding requirements so that tax deducted at source under the relevant chapter must be at a rate not less than the rate specified under the applicable clauses of the amended provision.