This discussion explores whether TDS under Section 194R applies to reimbursements for freight and diesel costs paid to milk distributors. The consensus suggests that these payments are not considered perks, therefore TDS under 194R is not applicable to this specific transaction.
If a dairy company appoint distributors for milk sales area wise and doing sales properly. in additional freight per kilometer with diesel paid to distributors for proper sales. in this transaction reimbursement of freight with diesel cover under TDS-194R or not