Payment to Non Residents

What is the liability for deduction of tax at source u/s 195 on payments made to non residents not having any business entity in India towards foreign marketing consultancy / marketing liasion fee paid prior to union budget 2010 and post union budget 2010.

e.g. A Indian company engaged in IT enable services has engaged marketing consultants  in UK and USA. for exploring market potentials, liasion with clients abroad.