Tds rate as per FM announcement

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how to consider the tds rate deduction as per the announcement by FM of discount of 25%. it says from 13th May but if my invoice was actually pertaining to March 2020 which I received just now with current invoice date then what should be the rate
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TDS should be deducted with the reduced rate as it fall between 14th May 2020 to 31st March 2021

Ex. if auditor sends bill for stat audit fy 2019-20 and I have made a provision in March but I get invoice on 14th may then what will be my rate


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