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    <title>Reduction in rate of Tax Deduction at Source (TDS) &amp; Tax Collection at Source (TCS)</title>
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    <description>Temporary reductions of twenty-five percent have been applied to specified Tax Deduction at Source (TDS) rates on listed non-salaried payments to residents and to specified Tax Collection at Source (TCS) rates on enumerated receipts for amounts paid/credited or received/debited during the notified period, with separate rates for individuals/HUFs and others where relevant; higher statutory withholding due to non-furnishing of PAN/Aadhaar continues to apply, and legislative amendments will be proposed.</description>
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