New Rules for Section 194R – TDS on Business Perquisites Simplified 2025

Section 194R

If your business gives free gifts, foreign tours, gadgets, or promotional items to agents, dealers, influencers, or doctors β€” you must now follow new TDS rules under Section 194R of the Income Tax Act. From FY 2024–25 onwards, the Income Tax Department is strictly monitoring these transactions. This blog will help you understand how Section … Read more