Taxation of foreign-currency interest and royalties extended to include government and Indian concern receipts, with approval conditions. Amendment broadens the special-tax provisions to include interest received from the Government or an Indian concern on borrowings in foreign currency, revises the scope for royalty and fees for technical services to cover agreements with the Government or Indian concerns (subject to Central Government approval for the latter), mandates that tax on such foreign-currency interest be computed and treated under the special provision at a prescribed rate, updates cross-references to include the new interest clause, and adds a definition of foreign currency by reference to section 10.