Cut off date of TDS at reduced rates

Cut off date  is  31/3/2021

so in the above example, tds will be deducted at what rate.

From 1/4/2021 tds will be applicable as per TDS  rate applicable  for F.Y 2021-22

So does it mean that it will continue at reduced rate for FY 2020-21 even though payment is done after 31.03.2021?

Reduce rate of  TDS  is applicable up to 31/3/2021  for  covid 19  . you can not apply same reduce rate from 1/4/2021.

If  any  reduce rate  from 1/4/2021  , you have confirm  from  Income Tax  Department .