This document provides a revised rate chart for Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) applicable from 14 May 2020 to 31 March 2021. It details the reduced rates for various income types, including interest, payments to contractors, rent, and royalties, following the government's announcement to reduce rates by 25%. The chart is useful for individuals and businesses needing to understand their tax obligations during this period, though it excludes salaried and non-resident taxpayers.