TDS 194R

This discussion examines the applicability of TDS under Section 194R for promotional items such as bags, bottles, and thalis provided free of charge to dealers and distributors. The general consensus is that if these items are given purely for business promotion with no direct consideration received in return, TDS under Section 194R may not be applicable. However, if any form of consideration is received in exchange for these gifts, then TDS would likely apply.