TDS on foreign service

Professional Service Rendered by a foreign entity is subject to tax. If recipent is non domestic company then Rate would be 52.7875% , if the recipent is a non resident non corporate person then rate would be 33.99%. However if the foreign entity does not have any permanent establishment in India & has a double taxation avoidane agreement, TDS may not be applicable on production of Certificate u/s 195 from a Chartered Accountant.