A department or an establishment of the Central Government or State Government; or Local authority; or Governmental agencies; or Such persons or category of persons as may be notified by the Government. As per the latest Notification, 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.