#Apply SUID to a directory
chmod u+s /data

#Remove SUID from a directory
chmod u-s /data

#Apply SGID to a directory
chmod g+s /data

#Remove SGID from a directory
chmod g-s /data

#Using visudo to assign limited escalated privileges to a user
visudo
User_Alias ABC=harry,gourav,manali
Cmnd_Alias TEST=/usr/sbin/useradd, /usr/sbin/userdel
ABC TEST=ALL