Tax exemption scope expanded for specified institutional incomes; interest exemption for public account deposits now capped under amended income-tax provision. The amendments expand the Explanation to allow the Central Government to notify additional fields for exemption based on availability of specialized Indians and national needs, and introduce a proviso capping the interest amount on specified Post Office/Public Account deposits that may be excluded from total income. They also insert deemed-effective exemptions for incomes of State authorities for khadi and village industries and for bodies constituted by statute to administer public religious or charitable trusts, while stating that trusts or endowments themselves are not thereby exempted.