Tds liability on gifts etc

Dear Sir,

One of my clients an HUF carrying on business having turnover in excess of Rs 25 crores

a)anounces schemes for its dealers under which they get Motor Cycles/Cars etc on achieving certain

set target of sales.

b) It also sends them on abroad and India Trips

What is its liability of TDS in case and b

Replies (1)

In my opinion no TDS is required to be deducted on such schemes.

But commission / brokerage paid to the dealers on the sales actually effected by them are covered u/s.194H

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