A department or an establishment of the Central Government or State Government; orLocal authority; orGovernmental agencies; orSuch persons or category of persons as may be notified by the Government.
As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS-
An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.Public sector undertakings.
No TDS to be deducted if the payment is made by a person who is not mentioned in the above mentioned list.
TCS:
Whereas Every electronic commerce operator , not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
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