Tds

I am in dilemma about a couple of topics and require your expert advise.
If a person is engaged as a Consultant for a company in India - the TDS is deducted @ 10% u/s 194J - and the person shows this income under the head Business & Profession. As the tax is paid before no further tax payment is required to be paid by the person.
If he was employed as an employee during the first part and second part as a consultant the tax paid will be 30% (or 20%/10% - as the case may be) for the amount received as employee and the amount received as consultant will be taxed as 10% - is the understanding right.
Now if he has worked as a Consultant for a foreign company (not having any office in India) and x amount of money is received in India as consultancy fees - then what is the tax rate for the same. As he is not an employee of the company it will not be a salary income and he has show it as Income from Business & Profession - but at what rate?
Say the income received during the year is as follows :-

Rs 7,00,000 - as an employee - Here the company deducts tax and gives the residual to the employee
Rs 7,50,000- as a consultant from a Company in India - here the company deducts tax @ 10% u/s 194J and tax particulars are taken care of and no extra tax is required to be paid by the person.
Rs 1,00,000 - as a Consultant for a foreign company - here does the person pay Income tax @ 10% or @ 30% as the total tax income is above 10 lakhs.

It would be very kind of you - if you can guide me through this tricky situation.
Thanks in Advance.