Does paying law firm in Dubai attract TDS?

livemint.com:

—Name withheld on request The legal fees that you are required to pay to the law firm situated in Dubai would be taxable in India under the provisions of the Income Tax Act, 1961 since such fees would qualify as “fees for technical services". However, the India-UAE DTAA (double taxation avoidance agreement) may provide benefit in your case if the services have been provided by the law firm directly from Dubai.

This is because professional services income does not become taxable in India as per the provisions of the DTAA, if the law firm does not have any presence in India and if it provides the services directly from UAE. To be eligible to avail benefits under the India-UAE DTAA, you have to obtain the tax residency certificate of the UAE law firm, Form 10F filed by them in India and declarations to safeguard yourself (for e.g., declaration of no permanent establishment under DTAA; declaration for satisfying the principal purpose test provision under multilateral instrument, etc.).

If you have these requisite documents, then you may not deduct any TDS on their payments. Coming to further documentation aspects laid down under the Indian tax law, you are required to obtain a CA certificate in Form 15CB if the payments are chargeable to tax under the provisions of domestic tax law and the aggregate payments during the financial year exceed ₹5 lakh.

If the payments are not chargeable to tax, then you are only required to furnish information partially under Form 15CA. However, if the remittance pertains to a current account transaction that qualifies under liberalized remittance scheme (LRS) and such payments are not chargeable to tax, then no documentation requirement applies to the case, and, consequently, no information