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TDS on gift sets and wrist watches given to customer as gift after purchasing vehicle from them

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(Querist)
09 June 2021 if a company gives gift sets and wrist watches as gift to its customer, for this it purchased gift sets and watches from vendor and the bill amount is more than 30000. Shall the company deduct TDS on it or not?
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PARAS CHHAJEDpro badge online (Expert)
09 June 2021 No TDS required against such purchases.

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