sec 115A says tax on dividend for non resident will be at 20%. But according to sc 195 Tds must be deucted at the rates at force ( as per the finance act of the relevant year). If the rate of tds u/s 195 for dividend is higher than the tax rate mentioned u/s 111A, then what will be the consequences. Will non resident claim refund. Logically the tax rate for dividend u/s 115A (20%) must be equal to Tds rate u/s 195. I would like to know what is the Tds rate at force u/s 195 for dividend in P.Y 2021-2022.