Definitions for tax deduction and collection: standardises terms determining who must deduct or collect tax and what payments qualify. Clause 402 standardises terminology for the chapter on deduction and collection at source, defining key concepts such as person responsible for paying, buyer and seller for specified transactions, e-commerce operator and participant, immovable property and rent, commission or brokerage, specified person and specified senior citizen; it cross references statutory definitions and turnover thresholds, clarifies payments treated as consideration for property transfers, and sets out transactional tables and exclusions that determine who is subject to withholding obligations.