194R TDS

both cases provider of perquisite / gift needs to pay tax.

you need to raise the Debit note for TDS amount on the dealer to pay the Tax.

Tax is required to be deducted under this provision if the benefit or perquisite is provided to a resident person and it is arising from business or the exercise of a profession by such resident. However, in the following situations, the tax shall not be deducted under this provision: 

1. If an employer-employee relationship exists, the tax shall be deducted under Section 192;

2. If the recipient is a non-resident, the tax shall be deducted under Section 195;

3. If the benefits or perquisites do not have a connection with the business or profession of the resident recipient/deductee;

4. If benefits or perquisites are provided to a customer who does not engage in business or exercise of a profession

So Charity / Donation not liable since the recipient does not engage in business with you.

payment to employees in any form is dealt with as per section 192, so not covered in this.