1. As per Section 194R of the Income Tax Act, TDS is applicable to the receiver of the gift items. A 10% TDS deduction is mandatory if the article value exceeds ₹20,000, and the PAN card of the individual or the firm to whom the GST invoice is raised is required to settle the gift article. The TDS amount will be deducted from your account, and a TDS certificate will be provided for claiming the same from the Income Tax Department.

2. All retailers, wholesalers, and agarbatti dealers of the Eastern UP district are eligible for the offer.

3. Retailer scheme claims will be settled at 75% of primary sales to the distributor.

4. Offer period: 1st July to 31st December 2025.

5. **All purchases of agarbatti must be made through authorised distributors only, and the proof of purchase bill must be retained and submitted to the company to avail the offer.**

6. **Proof of purchase – Retailer bill copy must be submitted to avail this offer.**

7. The printed images are for reference only. The actual product may differ from the products shown on the card. If the mentioned product / brand / model is not available, an equivalent product / brand / model will be provided.

8. This offer cannot be encashed.

9. The jurisdiction regarding any disputes will be Bengaluru (Karnataka) only.