Tds on professional fees to nr

tds u/s 194 J is right

But sir Client is U.S. Institution means N.R., does it make any effect?? and why Sec.195 is not applicable??

sry..... sec 195 is applicable here...... if ur client is company then tds rate education cess of 3% and surcharge of 2% ( if payment made dring the fy exceeds 1 cr).......  here tds will be deducted at the rate on income tax chargable to payee for that transaction.....

tds rate will be increased by ec and surcharge

but what rate will be applicable ? is it TDS 10% + cess 3% ?? 

the rate at which  ur client is cargable ax in india for professional fees received