Seller definition for tax collection covers specified entities, qualifying individuals, and overseas tour package suppliers under differentiated conditions.

Seller for specified tax collection entries includes governments, local and statutory bodies, companies, firms, co-operative societies, and individuals or Hindu undivided families meeting prescribed preceding-year business or professional turnover thresholds. For overseas tour programme packages, it means a person selling such a package. The earlier sale-of-goods definition based on a higher turnover threshold, with potential notified exclusions and conditions, is withdrawn under the Income-tax Act, 2025.

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