Dear student,
A seed is considered to be dormant when, even in the presence of all favourable conditions, it does not germinate. This usually occurs physiologically in most seeds.
Factors that induce dormancy is a high abscisic acid (ABA) to giberellic acid (GA) ratio. This also involves increase in sensitivity of the seed to ABA, and decrease in sensitivity to GA. Hence, ABA is an inhibitory substance that induces seed dormancy.
Regards!