23 February 2011
if company pays Rs. 40000 to a co. for registering there name on job site.Is tds u/s 194J is applicable if that co. will not be recruiting but only post name of the first co. on there web site and name of the applicant will come directly to first co.
24 February 2011
It should be treated as an advertisement and falls under section 194C of the Income TAx Act. If you employ any person through the recruitment agency and pay for that, it should come u/s 194J of the I.T.Act