Payment to Dubai

You can pay without deducting any TDS based on India - UAE DTAA, but please keep TRC, form 10F and no PE certificate of such NRI. It may come handy if the department scrutinized such transactions.

Explanation

Since you have taken consultation services as it seems from your post, it will fall under the category of 'Income from FTS' (fee for technical services).

As per the Income tax Act, 20% TDS shall be deducted under section 115A of the Act. However, on perusal of the India - UAE DTAA, it is observed that there is no specific article on income from FTS and, in absence of FTS clause, payment for the aforesaid services cannot be taxed in India, unless it is established that the overseas company has a permanent establishment (PE) in India.

Please note that these matters are fact sensitive, so better to take consultation from a professional.