Buyer definition for TDS/TCS varies by goods purchases, remittances and tour packages, subject to transaction-specific exclusions.

"Buyer" for TDS/TCS purposes under the Income-tax Act, 2025 is transaction-specific. It includes qualifying purchasers of goods, persons obtaining specified goods or rights to receive them, remitters under the Liberalised Remittance Scheme, and purchasers of overseas tour programme packages. Applicable exclusions cover governments, specified foreign-State representations, public sector companies, local authorities, clubs, personal-consumption retail purchasers, and persons notified subject to conditions. The Income-tax Act, 1961 contains comparable definitions and exclusions for purchasers and buyers of specified goods.

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