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Section 194R TDS Calculator

Is TDS applicable on your dealer incentives and channel rewards? Check the ₹20,000 threshold, compute the 10% deduction, see gross-up cost — and understand the rules in plain language.

Frequently asked questions

Is TDS applicable on dealer incentives and retailer rewards?

Yes — Section 194R (effective July 2022) requires 10% TDS on benefits or perquisites exceeding ₹20,000 per beneficiary per financial year, whether paid in cash, vouchers, goods, gold or trips.

Does 194R apply to gifts in kind like gold coins or foreign trips?

Yes — benefits in kind are squarely covered. Tax must be deposited before the benefit is released; in practice most brands gross-up and bear the TDS.

What if a channel partner doesn't share PAN?

Without PAN, Section 206AA forces deduction at 20%. Collect PAN at program enrolment — platforms like Unotag make it a KYC field.

How do brands track the ₹20,000 threshold across schemes?

Cumulatively per PAN across all programs in the financial year. Manual tracking across schemes fails routinely — automated per-beneficiary ledgers (built into Unotag) are the standard fix.

Is this calculator tax advice?

No — it's an estimator reflecting common 194R treatment. Confirm specifics with your tax advisor, especially for in-kind benefits and one-time settlements.

Want this configured for your brand?

Unotag mirrors your channel in a sandbox within 48 hours — email support@unomok.com.

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