Does the sample cost Rs. 20,000/- or more?
In that case, if other conditions as per sec. 194R are also satisfied, then TDS will be applicable.
Are there any exceptions to the act?
The section will not apply if the value of "benefit" or “perquisite” provided is less than Rs 20,000. It is also not applicable to an Individual or HUF with turnover not exceeding Rs 1 crores for business or Rs 50 lakhs for a professional in the immediately preceding year in which the benefit was provided.
For more details refer... section-194r-of-the-income-tax-act
CAclubindia
