SEC. 194R

Assessee is partnership firm engaged in buainess as trading in all types of jewellery  and as a part of sales pramotion scheme, assessee declares that they will provide Silver of double the quantity on  of the transaction of purchase of Gold ornament. Eg. Purchase by gold ornamant of 100 gms, the assessee will give 200 gms of silver free. Whether the provisions of TDS especially sec. 194R are applicable to such sales promotion schemes and if yes on which value the rate of perticular day?

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