Tds on commission paid to foreign agent

TDS on Commission paid to Foreign Agent (having no Indian Permanent Account Number) who doesnt have PE in India and has no business connection in India.

1. Is Withholding Tax applicable to such cases? if yes then at what Rate?

2. Is 15CA, 15CB required while making payment to above party?

3. Do we need to mention such transaction in 27Q (TDS Return)