08 August 2012
Sec 195 is applicable only when there is accrual of taxable income to a non resident in India. If there is DTAA, it should also be considered. If the non resident got PAN in India, then tax TDS at the rate as per the Act or DTAA is to be deducted otherwise 20%.
Normally for purchase transactions TDS is not applicable, if no TDS, no form 15CA or 15 CB required.
09 August 2012
My views: 1. Whether TDS applies or not, form 15cb/ca complaince may be required. It is not directly related to TDS. 2. Present case, if recipient has PAN, then TDS shall be Nil. However form 15cb is required.