Foreign remittance whether tax to be deducted at source ?

Hello everyone,

one of my client has entered into agreement with a company in turkey providing certification services. as per agreement my client has to pay to the foreign co. 150$ per certification. He has done 3 certification in the year 12-13.

now he want to make pmt of 450$ to the turkish co. he has come to me for form 15CB certificate. My

Question: whether my client needs to deduct tax at source? if yes at what rate?