Buyer definitions for TDS and TCS vary by goods purchases, specified sales, remittances, and overseas tour packages.

Buyer for TDS/TCS purposes is defined transaction-wise. For purchase of goods, it covers a person exceeding the prescribed business turnover threshold in the preceding tax year, subject to exclusions for notified persons. For specified goods, it includes persons obtaining goods or rights to receive them, while excluding designated public-sector, governmental, foreign-state, club and personal-consumption retail purchasers. Separate definitions apply to motor-vehicle sales, Liberalised Remittance Scheme remittances and overseas tour programme packages, with specified exclusions for governmental bodies, local authorities, passenger-transport public sector companies and notified persons.

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