What is the tds rate applicable for payment to NON resident

1. TDS for non-residents mostly depend upon the nature of income earned by such non-residents. 
2. Typically sec 195 deals with TDS rates for Non-resident. While deducting TDS as per IT act surcharge and Edu cess shall also be included as a part of tax deduction. 
3. However, if DTAA prescribes a lower rate for deduction of tax then the DTAA rate shall prevail over the IT rate. 
4. In your case, TDS shall be deducted @ 10% flat on payment made to a non-resident. 
Please correct me if the above solution has an alternative view. 

Sec 195 of the Income Tax requires TDS to be deducted by 20 % or DTAA rate (as in force ) whichever is beneficial to the Assessee. And this rate will strengthen by 3% (HEC).

So this rate 10.92 % is appropriate as per the DTAA rate.

Hi sir,

Kindly explain how to calculate tds 10.92%.

Please explain bifercation.