What are the new rules for TDS on freebies for social media influencers & others?

Social media influencers and doctors are among those who will have to pay 10% Tax Deducted at Source (TDS) on freebies they get for sales promotions, as per new government guidelines. The TDS, applicable from July 1 onwards, will apply to freebies retained by the persons. TDS will not apply if the benefits availed don't exceed ₹20,000 in a year.