04 October 2012
Normal Individual rates will applicable upon Salaried person in India irrespective of the fact that he is Ordinary or Not ordinary resident or Non Resident in India.
05 October 2012
Please note that section 192 does not distinguish between residents and non-residents, so the computation and deductions would be as done for normal residents. Also if the person does not have PAN then you should deduct at the rate of 20% or as per normal computation, whichever is higher.
04 December 2012
If the person earning Salary is non resident as per Income Tax Act and has performed his services outside India then there shall be no TDS liability under sec. 192
Also commission for sales made outside india are not taxable in India.