Do your PR boxes cross the ₹20,000 tax line?
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What brands sent you since 1 April
TDS brands should deduct
1 of 2 brands crossed ₹20,000, so 10% applies on everything you kept from them.
Add to your taxable income
Everything you kept counts as business income, even from brands under the ₹20,000 limit. Returned products don't count.
| Brand | Kept | Returned | Against ₹20,000 | TDS (10%) |
|---|---|---|---|---|
| Dew & Co | ₹22,500 | ₹0 | Over the limit | ₹2,250 |
| Kesar Labs | ₹4,999 | ₹34,999 | ₹15,001 to go | ₹0 |
How the brand collects it
No cash changes hands, so the brand can't cut it from a payment. It either pays the 10% itself, or asks you to pay it as advance tax and send proof (challan) before releasing the product. Agree which one up front, and get the value in writing.
The rule
s.393(1) Table Sl. 8(iv) (old s.194R)
10% of the value when one brand's benefits to you cross ₹20,000 in a financial year. Value is the price the brand sells it at (usually MRP). Last verified 22 Oct 2026.
Not tax advice. Based on published summaries of the Income-tax Act, 2025 and CBDT's 2022 guidance on old s.194R (Circulars 12/2022 and 18/2022), which said products returned after use aren't a benefit. Check with your CA.
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Make this live on your free Vyrel page →Questions creators ask
Are free products from brands taxable?
Yes, if you keep them. Products, trips and perks you get for your work as a creator are a business benefit, and their value is part of your income, whether or not any TDS was deducted.
When does the brand have to deduct TDS on gifts?
When the total value of what one brand gives you in a financial year (1 April to 31 March) goes over ₹20,000. Then it's 10% of the whole value, not just the part above ₹20,000.
What if I send the product back?
CBDT's guidance on the old section 194R said a product returned to the brand after you've made the content isn't a benefit, so it isn't counted. Keep proof of the return, like a courier receipt or the brand's email.
What value is used, MRP or cost?
The price the brand normally sells it at, which for most products is the MRP or the listed price. If the brand bought it from someone else, it's what they paid. Ask the brand to state the value when they send it.
Who actually pays the 10%?
The brand is responsible for making sure it's paid. In practice, either the brand pays it from its own pocket, or it asks you to pay it as advance tax and show the challan before it releases the product.
Is this the same as section 194R?
Yes. From 1 April 2026 the Income-tax Act, 2025 replaced the old Act and 194R moved into the TDS table under section 393. The ₹20,000 limit and 10% rate stayed the same.
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