Tds for non it subscription

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Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2011 Under which section Tds should be deducted for Non IT Subscription charges paid to Naukri.com

CS Bijoy

CS Bijoy (Expert)
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30 November 2011 Can you please explain the service received from and whether on contract basis or other.

Querist : Anonymous

Querist : Anonymous (Querist)

30 November 2011 The contract with naukri.com (info edge) for accessing data base ( Resdex Non IT Subscription)

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 July 2025 For payment to Naukri.com (Info Edge) for accessing database or non-IT subscription services like Resdex, the applicable TDS section generally is:

### Section 194J – Fees for Professional or Technical Services

**Reason:**
Payments made for subscription to databases or information services typically fall under the category of “fees for professional or technical services” as per Section 194J of the Income Tax Act.

### TDS Rate:

* **2%** on the amount payable if the payee is a resident and has provided PAN.
* If PAN is not provided, then TDS is deducted at a higher rate (20% or as per applicable).

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### Summary:

| Payment To | Nature of Service | TDS Section | Rate |
| ---------------------- | --------------------------------------------------- | ----------- | ---- |
| Naukri.com (Info Edge) | Database/Information Services (Non-IT Subscription) | 194J | 2% |

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### Note:

If you consider the payment as "advertisement charges" (which sometimes happens with portals like Naukri.com), then **Section 194C (Contractual payments)** or **194C/194H (advertisement)** may apply, but since it's a subscription fee for access to database, 194J is the more appropriate section.

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