TDS ON JOB PORTAL SUBSCRIPTION

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

• Technical service interpretation → 2%
• Professional service interpretation → 10%

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