TDS provisions under section 51 initiated for specified government bodies, societies and public sector undertakings to comply with withholding obligations. The notification appoints the commencement date for Section 51 TDS provisions, superseding a prior 2017 notification but preserving prior actions, and limits applicability to specified deductors: statutory or government-established authorities or boards with majority participation or control, societies established by government or local authorities under the Societies Registration Act, 1860, and public sector undertakings.