Tds on payment of professional fee to non resident

Pls help

its urgent

Dear Sir,

Our Indian company had invested in an Kenyan company though ODI  route (27 % in capital).

For the purpose of filing of Annual performance report, to be submitted to RBI, we have obtained Interim audit report of Kenyan co., from Kenyan co’s statutory auditors(a partnership firm) . Now we have to pay an amount of Kenyan shilling 2,49,545/-  (INR  1,67,000/- approx) to the  Kenyan co’s statutory auditors for abovesaid Interim report.

The auditors also has branch in india but services are rendered by their Kenyan branch and bill has also been raised by Kenyan branch.

Now my query in this regard is whether we have to deduct TDS u/s 195 on this professional fee, and if yes, at what rate ?

Thanks & regds

 

Anshul tiwari