TDs on recruitment fees paid to Singapore

Yes, u/s. 195 of IT act.

1. In the above case if the fee paid does not deemed to accrue or arise in India then the above income will not be taxable in India. Directly can remit the amount to Singapore company. 
2. If the above income deemed to accrue or arise in India then, TDS u/s 195 at the rates in force should be deducted.
Please correct me if the above solution has an alternative view.