TCS on sale of goods

Hi,

As per section 206C(1H) Turnover limit for seller is ten crore rupees during the financial year immediately preceding the financial year

"seller" means a person whose total sales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the financial year immediately preceding the financial year in which the sale of goods is carried out, not being a person as the Central Government may, by notification in the Official Gazette, specify for this purpose, subject to such conditions as may be specified therein.