TDS obligation commencement for government-controlled bodies and public sector undertakings; deduction effective from notified date. The State Government appoints 18 September 2017 as the commencement date for sub section (1) of section 51 in respect of specified government related payers: government controlled authorities or boards with fifty one percent or more participation, societies established by government or local authorities under the Societies Registration Act, and public sector undertakings. A proviso provides that these persons shall be liable to deduct tax at source from payments to suppliers only from a subsequent date to be notified by the State Government on the Council's recommendation.