TDS Leave Encashment as Arrear whether to be taxed based on Previous year?

Hello,

Govt had notified increase in Leave Encashment Limit for Non Govt Employees to 25 Lakh wef 01.04.23. A person (private employeee) retired on 28.02.23( where in he felled under bracket of 30 % tax)  and is now getting Leave Encashment as arrears in June 2023( now after retirement he falls under 20 % bracket of Income tax).

As Leave encashement is part of Salary as per Section 15 , which is based on due or paid basis , whichever is earlier, so TDS to be deducted from Leave encashment will be 30 % bracket or 20 % bracket?

Please help