Corporate gifting


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Querist : Anonymous

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Querist : Anonymous (Querist)
05 November 2013 Dear Experts,

Does Corporate gifting of white goods to the employees attract TDS?If so,under which section and please site a case law.

What is the definition of white goods in this context?

Regards,

SMR

06 November 2013 Section 192 attracts. White goods are 'household goods'.


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