https://www.taxtmi.com/manuals?id=8019 "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. en-us Thu, 20 Aug 2026 15:37:00 +0530 Thu, 20 Aug 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8019 "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. Manuals Income Tax Thu, 20 Aug 2026 15:37:00 +0530 https://www.taxtmi.com/manuals?id=8019