Royalty and fees for technical services taxation unified at fixed rate for agreements entered after the specified cut off. Clause 25 substitutes sub clauses in section 115A to provide that income by way of royalty and fees for technical services received under agreements entered after the historical cut off shall be taxable at a uniform rate of twenty five per cent, replacing prior differential rates tied to agreement dates; the amendment applies to non residents (other than a company) and foreign companies and takes effect from 1st April, 2014 for the relevant assessment year and thereafter.