The Central Government or state Government may mandate the following person to deduct tax at source;
(a) A department or establishment of the Central or State Government, or
(b) Local authority, or
(c) Governmental agencies, or
(d) Such persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 40)