Tds on payment made to non resident

For this you need to examine the various Articles of the relevant DTAA entered into between Indian Govt. and Govt of Taiwan as to the taxability under section 90 and 91.

Regards,

yes provisions are applicable and deduct tds on them accordingly. also check DTAA with taiwan . because we have a option to deduct lower tax rate.

if in DTAA tax rate is lower than tds rate you can opt tax rate as per DTAA

yes tds should be deducted u/s 195...

Read full section 195 with section 197 

https://www.indiantaxupdates.com/2013/01/09/tds-under-section-195-read-with-section-197/

Also as the non resident payee does not have a PAN in India (not unnatural) tax is to be withheld as per section 206AA(1) ie at rates in force or at rates as per Finance Act or 20% -- higher.

Regards,