Under TCS, a seller is defined as any of the following:
Central Government
State Government
Local Authority
Statutory Corporation or Authority
Company
Partnership Firm
Co-operative Society
Any individual/HUF whose total sales, gross receipts or turnover from the business or profession carried on by him exceeds the monetary limits specified under Clause (a) or Clause (b) of Section 44AB during the previous year.
'Classification of Seller for TCS' has been shared with
