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 is above ₹20,000, and a PAN card of the individual or firm to whom the GST invoice is raised is required to settle the gift article. The TDS value 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 North Bengal 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 August to 31st December 2025.

5. All purchases of agarbatti should be through an authorised distributor only, and the proof of purchase bill must be retained and submitted to the company to avail of the offer.

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

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

8. This offer cannot be encashed.

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