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TDS u/s 194 R Applicability

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Asst Accountatnt
51 Points Posted on 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.
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On 24 November 2022 at 12:52 Report
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Profession Business
28207 Points Posted on 24 November 2022
194R APPLICABILITY
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On 24 November 2022 at 14:18
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SEO Sai Gr. Hosp.
211715 Points Posted on 24 November 2022

No. They are just distributing the same benefit to retailers.

Actually, they should advice to rectify the tds deduction over the retailers by giving their PAN numbers.

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On 24 November 2022 at 14:47
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Asst Accountatnt
51 Points Posted on 24 November 2022
Providing Retailers Or Sub-distributors PAN is not feasible....considering the volume of retailer count and number of payouts.
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On 24 November 2022 at 15:12
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SEO Sai Gr. Hosp.
211715 Points Posted on 24 November 2022

In that case, TDS deduction by Distributors would be applicable, subject to applicability of the section over distributor/s.

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On 24 November 2022 at 15:36
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Profession Business
28207 Points Posted on 25 November 2022
194 R
post actual values of the transaction.
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On 25 November 2022 at 11:29
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Asst Accountatnt
51 Points Posted on 25 November 2022
Transaction values are more than threshold limits
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On 25 November 2022 at 14:58


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