Withholding on royalty expanded to cover specified business receipts, with threshold exemptions and a clarified definition. The amendment expands withholding tax scope by adding royalty and sums referred to in clause (va) of section 28 as categories subject to deduction, extends the proviso thresholds to these categories, and inserts an Explanation equating 'royalty' to the meaning in Explanation 2 to clause (vi) of sub section (1) of section 9.