query on TDS

This query is : Resolved 

31 August 2009 the x pvt ltd is a markeing company

and it wishes to give rewards to its agents(commission agents)

if the company gives reward in cash than i think it will attract provisions of 194H

But if Company wish to give a car or mobile on achievements of goals by agent

than whether the TDs will be liable or not and if liable than in which section ?
.

31 August 2009 TDS would be on fair value of gifts given under same section


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