Effective date of TDS rate

@@@@P$$$$ (CA final student) (244 Points)

23 August 2024  

The Budget 2024 introduces significant updates to TDS (Tax Deducted at Source) provisions, effective October 1, 2024

when to apply new tds rate eg  inoice raised on sep 20, 2024 but payment made  on oct 02,2024

which tds rate apply , new rate 2% or old 5% one?