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