10 Instances where 194R TDS on Perks for business is Applicable or Not Applicable
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…