Whether to deduct tds ?????

The income of the "China Man"  is not taxable in India as it is neither accruing or arising in India nor being received in India. 

TDS is not required to be deducted.

Dear Paras ji,

But we are transferring salary to china employees from India & business is controlled from india. Then also how tds liability will not attract????

First ascertain whether the person to whom any income is being paid, will be liable to tax in India.

NRI's are not liable to tax in India in respect of their foreign Income.

I explain by  it by taking  an example which is a just opposite case-

Suppose you have been employed by a CA firm of USA  to look after its work in India.

Salary is remitted to you from USA.  Where will you file your return. In India or in USA ? 

Secondly you have to see that whether income is being received in India. 

In the above example,  You are working for an Indian Firm in USA. Being NRI your income will not be taxable here as you are receiving salary there in USA. 

The same salary will be taxable in your hand if you would be receiving the salary in India.

As such the "China-man" is not required to visit India just for filing his return.

Ok paras ji, i am totally agree with your response, but if i want it to conclude it thorugh section reference then what will be that ??

and I would like to add some more in this regard..

for remittance of the salary in foreign currency to the china men, whether CA certificate (Form 15CA / CB) is required to be issued every month ??