Designated person status defines entities and qualifying persons subject to specified TDS/TCS obligations based on organisational status or receipts.

"Designated person" is adopted for specified TDS/TCS purposes and includes governments, local authorities, statutory corporations, companies, co-operative societies, trusts, universities, foreign governments or enterprises, associations, bodies and firms. It also includes individuals, Hindu undivided families, associations of persons and bodies of individuals not otherwise covered where their business or professional receipts exceed the prescribed threshold in the immediately preceding tax year.

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