TDS ON SALES PROMOTION EXPENSES

It depends on what is the nature and type of sales promotion expense

If it is in the nature of Advertisement on Television then TDS under Section 194C - TDS for Contractors.

If the Sales promotion is through sales agent who are paid commission, then the commission paid shall be subject to the TDS provisions under section 194H.

Other sales promotional expenses like distribution of free samples, distributing pamphelts, etc does not attract TDS.