## *TDS Rates have been reduced* w.e.f. 14.05.2020 by *25% of the existing* rates. Here are *some clarifications in this regard*:
*a. The reduction in rates* will not be applicable to *TDS on Non-Residents u/s 195*.
*b. The reduction in rates* will not be applicable in *Non PAN cases (20% FLAT Rate) u/s 206AA.*
*c. The reduction in TDS Rate* will be applicable on *invoices due or payments done on or after 14.05.2020* even if invoice date is before 14.05.2020. *What you have to see is
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