A transaction starts whenever a DML statement is issued.

Name: A transaction starts whenever a DML statement is issued.
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A transaction will start whenever any DML (data manipulation language) statement is issued, such as INSERT, UPDATE, or DELETE. These statements are used to modify the data in tables, and any changes made during the transaction will be either committed or rolled back, depending on the outcome of the transaction.

A Transaction Starts Whenever a DML Statement Is Issued