What is tds provision for overseas payments

Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2015 Points)

24 March 2014  

if any one want to make the overseas payments for say,

1. visa fees  (which includes professional fees also)

2. royalty

3. consultancy fees 

MY QUESTION IS 

A. what is legal provision regarding TDS to be deducted and which return to be filed for TDS.

B. how those foreign people claim that TDS