1. Dealers Education conference – Not Applicable as per Q8 of circular

2. Dealers targets achievement incentive / Customary gifts to business/ professional associates – applicable

3. Discounts on MRP or additional qty as freebies – Not Applicable Q4 of circular

4. Loyalty Rewards in cash (cash back)/ prepaid vouchers/ kind.- applicable

5. Insurance coverage for the dealer and his employees/ families – applicable

6. Free Display, training and software access – TDS may not be applicable Q8 reference point

7. Customary gifts to business/ professional on festivals – applicable

8. Reimbursement of out-of-pocket to auditors/Consultants -> if invoice raised on company’s name then 194R Not Applicable

9. Transactions with Brand Ambassadors/Social Media Influencers/Artists – if such person retains such benefit or product then Applicable Actual Cost Basis, or on Fair Market Value

10. Perks given by Third Parties to Company’s Director/Employee/Consultant – Applicable