Withholding tax rate reduced for specified payments, lowering deduction obligations under the amended provision and affecting payer compliance. The amendment substitutes the words 'twenty-five per cent.' with 'twenty per cent.' in sub-section (2) of the provision, thereby reducing the rate at which tax is to be deducted at source for the specified category of payments and imposing the revised withholding obligation on payers from the enactment's stated commencement date.