Budget is presented ,generally, on last date of February every year. And when the session of parliament starts , the budget is presented before it for discussion. After the same is passed by both Houses , it is sent to the President for his assent. When He gives his assent, the finance bill becomes Finance Act. Now , the President has given his assent for Finance Act 2015 on 11the May . The question is what tax rate or TDS rate should be applied for the period from 01/04/2015 to 10th May 2015 ?