Persons under section 51 and 52

Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through EVC, in FORM GST 4 REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner. Who is the Persons required to deduct Tax u/s 51?