TDS u/s 194 R Applicability

vinod (Asst Accountatnt) (51 Points)

24 November 2022  
Need opinion on TDS liability of distributor u/s 194R

Case Study: An MNC is passing sell out scheme payout to their wholesale distributor as per eligibility of sub-distributors. Company is deducting TDS u/s 194R of wholesale distributor on such payouts. Is wholesale distributor is liable to deduct TDS again on said payout while passing to sub- distributors.