Seller definition for TDS/TCS aligns entity categories and turnover-based eligibility, with special treatment for tour packages.

For TDS/TCS purposes, seller under the Income-tax Act, 2025 includes governments, local and statutory bodies, companies, firms and co-operative societies for specified goods. Individuals and Hindu undivided families qualify when their preceding-tax-year business turnover or professional receipts exceed the prescribed thresholds. A person selling an overseas tour programme package is separately treated as a seller. Earlier collection-on-sale provisions applied a higher business-turnover threshold, subject to notified exclusions, while retaining entity-based and turnover-based eligibility for specified goods collections.

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