https://www.taxtmi.com/manuals?id=1613 Section 402 consolidates definitions for tax deduction at source and tax collection at source, while largely retaining prior meanings. Buyer and seller are restructured as provision-specific concepts, with tax-year terminology, express coverage of remittances and overseas tour programme packages, and discontinuance of the earlier high-turnover seller regime for specified goods. New definitions cover licensee, lessee, licensor, lessor, and specified undertaking. "Work" is substantively expanded to include manpower supplied under the recipient's supervision, control, or direction. en-us Sat, 08 Jul 2017 18:23:00 +0530 Sat, 29 Aug 2026 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1613 Section 402 consolidates definitions for tax deduction at source and tax collection at source, while largely retaining prior meanings. Buyer and seller are restructured as provision-specific concepts, with tax-year terminology, express coverage of remittances and overseas tour programme packages, and discontinuance of the earlier high-turnover seller regime for specified goods. New definitions cover licensee, lessee, licensor, lessor, and specified undertaking. "Work" is substantively expanded to include manpower supplied under the recipient's supervision, control, or direction. Manuals Income Tax Sat, 08 Jul 2017 18:23:00 +0530 https://www.taxtmi.com/manuals?id=1613