Designated person for TDS/TCS covers specified entities and threshold-qualified persons making contractor payments under the Income-tax Act, 2025.

Designated person for TDS/TCS purposes includes governments, local authorities, statutory corporations, companies, co-operative societies, specified authorities, registered societies, trusts, universities, foreign entities and firms. It also covers otherwise excluded individuals, Hindu undivided families, associations of persons and bodies of individuals whose business turnover or professional receipts exceeded the prescribed threshold in the preceding tax year.

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