Please Help: 15cb

clerification on following payment made by export company

1.payment of import of material from china ,suppliers does not have any PE or any connection in india
2.payment of international exibition /fair participation-france/use/japan-organisor of fair does not have any PE and connection in india
3.payment of export commission to agent in china,japan -no PE and connection in india

in all the above cases under the followin column of 15 cb what has to be filled up

1.Taxability under the provisions of the Income-tax Act (without considering DTAA)

a.(a) The relevant section of the Act under which the remittance is covered


2.If any relief is claimed under DTAA-
(i) whether tax residency certificate is obtained from the recipient of remittance


3.B. In case the remittance is on account of business income, please indicate