TDS Rate for service provided in March 2021

Mariappan (Student CA final new) (103 Points)

14 April 2021  
Mr. A Lawyer service provided in March 2021, Bill raised in April date 03-04-2021 payment made in same date. Transaction booked in tally 31.03 2021 based on accrual basis. Which TDS rate applicable 10% or 7.5% (Reduced Rate -covid)?