Only following Government Companies are Notified to Deduct TDS.
- an authority or a board or any other body, -
- set up by an Act of Parliament or a State Legislature
- established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function
- society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860)
- public sector undertakings: