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    <title>Reward to Employees s Children</title>
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    <description>Company pays annual rewards under a union agreement to children of an operator, sometimes by cheque in the child&#039;s name or the employee&#039;s name. The issue raised is whether such payments attract TDS liability on the employee. The respondent&#039;s brief reply states that, in their view, TDS is not required on these payments.</description>
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      <description>Company pays annual rewards under a union agreement to children of an operator, sometimes by cheque in the child&#039;s name or the employee&#039;s name. The issue raised is whether such payments attract TDS liability on the employee. The respondent&#039;s brief reply states that, in their view, TDS is not required on these payments.</description>
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