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Classification of Buyer for TCS
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https://help.tallysolutions.com/docs/te9rel49/TCS/Classification_of_Buyer_for_TCS.htm

Classification of Buyer for TCS

 

A buyer is classified as a person who obtains goods or the right to receive goods in any sale, auction, tender or any other mode. The following are not included:

  • Public Sector Companies

  • Central Government

  • State Government

  • Embassy of High Commission, Consulate and other Trade Representation of a Foreign State

  • Any Club, such as social clubs, sports clubs and the like