We are paying royalty to our parent company and agreement is executed before june 2005 hence rate comes 21.012% but as per DTA we pay 15%. There has been many amendments in agreement but original content with respect to product has not changed much.Can we change the agreement to current date for availing the lower rate of TDS i.e. 10% (If agreement is after june 2005 than rate is 10% as per DTA)