Exemption of interest on tax-free savings certificates for spouse/minor holdings continues; joint-holding exemption survives death. Interest on specified tax-free small savings certificates and accounts held in the names of an assessee's wife or minor children is exempt up to the maximum amount permitted for each person under the issue rules; joint holdings are exempt up to the joint limit and, on the death of one joint holder, the surviving joint holder continues to receive exemption up to the joint holding limit. Authorities are directed to grant relief where exemption was improperly restricted and to waive time limits where necessary.