TDS on Diwali Gift

[Guest]

Dear Sir,

I have purchased Diwali Gift to my customer should I deduct TDS while making the payment to vendor.

[DR.MARIAPPAN GOVINDARAJAN]

Not required.

AI Summary

TDS not required on Diwali gifts to customers, so no tax deduction obligation when paying vendors for such gifts. Payments made to a vendor for Diwali gifts supplied to customers do not attract an obligation to deduct TDS, and the payer has no withholding liability in that transaction.