Cess on tds rate u/s 206aa

Hello everyone.. One of my client is required to deduct tax on foreign remittance. but the receiver party don't have pan hence payer is deducting tax @ 20% as per 206AA. Please advice me whether cess @ 3 % on above 20% is applicable or not as the payment is made outside of India. please answer...
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i think cess is not applicable ...

 

 

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