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Applicability of tds on foreign remittance

This query is : Resolved 

27 June 2015 Education fees remittance by father to foregin institution at PHILIPPINES country for his son.

No need to give 15CA & 15CB, since remittance falling within the specified nature of payments (28 Nos) provided
under Explanation 2 to Revised Rule 37BB.

However, i wish to give 15CB for bankers satisfaction.

For that purpose, I have doubt.
a) Whether TDS is applicable or not u/s195?
b) Please mention relevant section of the Act under which the remittance is covered


28 June 2015 1 TDS not applicable being the institution is non resident and rendering service outside India, no part of their income taxable in India.
2 See section 9 of Income tax Act.



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