TDS on payment to Job Portal?

Sandeep (Self Employed) (125 Points)

09 October 2009  

I am an individual doing business of manpower recruitments. I have taken the subscripttion of Naukri.com for one year recently. For FY 2008-09 I have also undergone tax audit under section 44AB. My question is -

1. Am I liable to deduct TDS on the payment to Naukri.com. The amount of payment is about Rs. 85,000 (two installments of Rs. 60,000 & 25,000)

2. If yes, under what section TDS has to be deducted for such services?

3 What is the meaning of "use for personal purpose"?

Your reply is deeply apprecated.

Regards

Sandeep