Collection of tax at source clarifies defined terms for services, contracts, buyers, sellers and lessors affecting withholding obligations. Collection of tax at source defines terms in Sub-chapters A and B governing withholding obligations. Sub-chapter A expands service and contract definitions to include programme production, sub-contracting, specified professional or technical services, job work as service contracts, and customer-specified manufacture or supply as 'work.' Sub-chapter B defines buyer, lessee or licensee, lessor or licensor, scrap, and seller-identifying exclusions for public and institutional buyers and turnover thresholds for individuals or HUFs-thereby specifying which parties and goods fall within collection-at-source rules.