TDS liability on payment to foreign companies

[caamanansari]

One of my client has started business if tour and travel. He makes payment to foreign companies for booking of Hotel Accommodation on behalf of his clients. He asks me to provide certificate u/s 15CB. Those foreign companies have no permanent establishment in India. Is there any TDS liability on my client ? Please advise me the correct position of law.

CA Aman Ansari
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