Company paid a private placement agency for hiring. TDS applies on such services, generally under Section 194J at 10 percent. Confusion arises with 2 percent under manpower supply, but recruitment services are treated as professional services.
04 May 2026
Our comp recruited one manager. For this purpose company taken service from private placement agency. My question - As per Income tax act 2025, is tds applicable, if yes, which section, and what rate.