Tds on payment received from foreign company

Please give your opinion on the below mentioned case:

Mr. A is collecting information on various medicines, their side effects etc. in india and upload this information to a web portal of an US company. The US company makes payment to him for the same through regular banking channels.

 

Queries:

 

1. Whether US company need to deduct TDS while making payment to Mr.A ?

Although the answer shall depend on the complete facts, but I feel that we can call the services provided by Mr. A as professional services in terms of Article 15 of India -USA DTAA , then no TDS should be deducted from US.

2. Is this income is accrued in USA and taxed in USA ?

The Income is accruing in India and should be taxed in India if provisions of Article 15 of India -USA DTAA are met.

3. Can Mr. A claim any relief under DTAA if the same has been taxed in USA ?

If income is taxed @ 15% (worst schenario) then definitely credit of tax deducted in US should be available in India.

Note: The US company does not have any permanent establishments or any agents in India.