Hii,
Please clarify the tds treatment of Naukri job portal subscripttion and Monster job portal subscripttion ,both are subscribed for one year and the total invoice value for each payment are 147500 and 70800.
Hii,
Please clarify the tds treatment of Naukri job portal subscripttion and Monster job portal subscripttion ,both are subscribed for one year and the total invoice value for each payment are 147500 and 70800.
I think 194 J is applicable. I wonder what others will answer.
In our company, we subscribed to the Naukri Job Portal and deducted taxes under Section 194J at the taxable value.
| Originally posted by : Pankaj Verma | ||
 |
In our company, we subscribed to the Naukri Job Portal and deducted taxes under Section 194J at the taxable value. |  |
If it is a contract basis then 194C Correct but this is professional fees & i think you should go with 194 J
Applicable Section: 194J (not 194C) Job portal subscripttions (Naukri, Monster) are treated as professional/technical services — not works contracts — so 194C does not apply.
TDS Rate under 194J
Most practitioners apply 2% since access to a resume database is technology-driven, not a human-rendered professional service.
Threshold (FY 2025-26 onwards) TDS applies only when aggregate payments exceed ₹50,000 in a financial year (revised from ₹30,000 w.e.f. April 1, 2025).
GST Impact TDS is deducted on the base value excluding GST, provided GST is shown separately on the invoice.
Bottom Line Deduct TDS u/s 194J @ 2% on the taxable value (excluding GST) once payments cross ₹50,000 in a year. Section 194C does not apply. Setindiabiz
SSGS and Associates
Chennai
CA Inter
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Aggarwal Sarawagi and Co
New Delhi
CA
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CAclubindia
