@salil-moghe , you have to give more details as to the issue you are seeing.
(a) Which country is the earned interest from ?
(b) Is it being taxed there ( in that foreign country )?
(c) Are you just entering the interest income like one would if one had a 1099-INT? Or what?
Generally there is no requirement of asset value ( domestic or foreign ) when recognizing earned interest. You are talking about an individual return and not a business return -- right ?
Or are you talking about FATCA form ( form 8938 )?
Please answer my questions and I will circle back --yes ?