DIVIDEND TO NON RESIDENTS

TAX RATE MENTIONED FOR DIVIDEND u/s 115A TO NON RESIDENTS IS 20%. BUT TDS FOR DIVIDENDS TO NON RESIDENT u/s 195 MUST BE AT THE RATES IN FORCE ( IN THE FINANCE ACT OF RELEVANT P.Y). LOGICALLY TDS RATE FOR DIVIDEND MUST ALWAYS BE 20% u/s 195. IF THERE IS HIGHER TDS RATE WHAT WILL BE THE CONSEQUENCES. WILL NON RESIDENT CLAIM REFUND. WHAT IS THE TDS RATES IN FORCE FOR DIVIDEND TO NON RESIDENT u/s 195 FOR P.Y 2021-2022  ??