Foreign remittance whether tax to be deducted at source ?

Yes Abhishek, Tax has to be deducted u/s 195 for this foreign remittance. Your client has to obtain PAN for this Non-Resident client else tax is to be deducted @ 20% u/s 206AA. I suggest you to go through CBDT circular No- 4/2009 dated 29/6/2009. This circular was issued regarding procedure for foreign remittance. I am sure this circular will clear all your doubts regarding foreign remittance. Hope this will help you. Regards.

your foreign client will not be pleased with 20% less fees unless you have told him about this in advance.