Tds for non it subscription

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Follow Query Ask a Query

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)
Follow

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)
Follow

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).

---

### Summary:

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

---

### 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.

---

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now