TDS where no PAN - Sec 195

What would be the TDS rate if  NRI technical payment dont have PAN?

If 20%.Cess will be applicable @ 3% or not?

Please 1st tell me what is the rate of tds for sec 195 as per IT Act & as per DTAA.

Hi,

Please somebody help me for this.

I am doing the business of coffee and importing coffee from outside country. I am remmitting money for foreign company for hedging of coffee. Is Tds required to be deducted during remittance for hedging? If deductible then what rate is aaplicable?