TDS deduction applies to government-controlled bodies and public undertakings for supplier payments, subject to notified commencement. TDS deduction obligations are designated for authorities, boards or bodies with majority government participation, societies established by government entities under the Societies Registration Act, and public sector undertakings, requiring them to deduct tax at source from payments made or credited to suppliers of taxable goods or services; the obligation will commence from a date to be notified subsequently on the Council's recommendation, and the notification is deemed effective from 15th September, 2017.