Deduction and collection at source definitions set the scope for buyers, sellers, payments, rent, services, and online commerce terms. The interpretation provision for the deduction and collection at source Chapter defines numerous expressions used in the source deduction framework, including buyer, seller, specified person, designated person, person responsible for paying, rent, royalty, commission or brokerage, professional services, services, and work. It also supplies cross-referenced meanings for banking, foreign exchange, securities, electronic commerce, online gaming, property, and other specialised terms.