Exemption for interest on small-value government securities: written declaration can prevent tax deduction when eligibility conditions met. An amendment adds a proviso clause allowing interest on other government securities held by a resident individual to be treated differently where the individual gives a written declaration that they have not previously been assessed, their total income in the relevant year is not likely to exceed the maximum non-taxable amount, and the total nominal value of such securities (including those held on their behalf) did not exceed a specified low threshold at any time during that previous year.