Salary- DTAA, Income Tax

[MANOHAR KALBURGI]

Dear Sir,

The Indian private company pays salary to Singapore based resident as a salary which is paid in Singapore Dollar only.

Since such salary liable for TDS u/s 192 for NRI also and the question involved here, is this payment is governed by which Article if DTAA (IND & Singapore) taken into account. And to take the beneficial of which ever is lower.

Thanks in Advance.