Tds rate section 195

A person received a legal and consultancy service from a legal firm situated in USA. what are the tds rate applicable on this transaction
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Quick Summary
This discussion clarifies the applicable TDS rate for payments made to a US-based legal firm for services rendered. It confirms that Section 195 of the Income Tax Act is the relevant provision for such cross-border transactions, as Section 194J specifically applies only to resident assessees.

Wrong section quote
Sir section 195 applicable...because 194j only resident assessee

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