- In section 115A of the Income-tax Act, in sub-section (7), with effect from the 1st Amendment day of April, 2014,- of section(I)in clause (a),-(A)after sub-clause (iiaa), the following sub-clause shall be inserted, namely:-"(iiab) interest of the nature and extent referred to in section 194LD; or";(B)in item (BA), after the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "or sub-clause (iiab)" shall be inserted;(C)in item (D), for the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "sub-clause (iiaa), sub-clause (iiab)" shall be substituted;(II)in clause (b), for sub-clauses (A), (AA), (B) and (BB), the following subclauses shall be substituted, namely:-"(A) the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of twenty-five per cent.;(B)the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of twenty-five per cent.; and".
