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    <title>Credit notes for distributors meeting sales targets are not subject to TDS u/s 194H.</title>
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    <description>TDS on sales promotion &amp; selling expenses u/s 194H - Only the credit notes were provided only to the distributors who have achieved the target which they can redeem at the time of subsequent purchases. So we are of the opinion that the transaction is out of the purview of the TDS provision. - AT</description>
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      <description>TDS on sales promotion &amp; selling expenses u/s 194H - Only the credit notes were provided only to the distributors who have achieved the target which they can redeem at the time of subsequent purchases. So we are of the opinion that the transaction is out of the purview of the TDS provision. - AT</description>
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