Finance Act, 2021 inserted two sections 206AB - tax deduction and 206CCA - tax collection which came into effect from 1 July, 2021. These sections were amended through the Finance Act, 2022.
source https://www.caclubindia.com/articles/higher-rate-tds-and-tcs-under-section-206ab-206cca-47206.asp
source https://www.caclubindia.com/articles/higher-rate-tds-and-tcs-under-section-206ab-206cca-47206.asp
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