The “Christmas Contest” (hereinafter referred to as the Contest) will be active from 1st December 2025 to 15th January 2026, both days inclusive. Entries received outside this period will not be considered.
The winner shall make remittance of an amount equivalent to the TDS at the rate of 31.2% for the value of the gift received as per prevailing law under Section 194B of the Income Tax Act to Elite Foods Pvt. Ltd. The corresponding TDS certificate shall be issued by the Organizer within the stipulated time (if valid PAN is provided), enabling the winner to claim the same against their tax liability. If the winner disagrees to pay the applicable TDS amount, the prize will be forfeited and Elite shall not be liable for any further claim.
Issued by