If your society pays a contractor, a security agency or a housekeeping firm, you are probably required to deduct tax before paying them — and to account for it.
TDS is not a tax on your society. It is tax your society collects on the government’s behalf out of what it pays others. The obligation is on the society, and the penalties for missing it fall on the society.
A percentage is held back from the vendor’s bill. The rate depends on what the payment is for.
The amount deducted goes to the government by the monthly due date, against a challan.
Form 26Q, quarterly, listing every deduction — who, how much, against which PAN.
Form 16A, so they can claim credit for what you deducted. Vendors do chase this.
Separate from PAN, and required before any of the above can be done.
Without a valid PAN the deduction rate is higher, and it is the society that absorbs the argument.
Deposits and returns have fixed dates; late filing attracts a daily fee that is not waivable in practice.
Deduction, challans, quarterly returns and Form 16A to vendors are handled by our team. On self-service the workflows are there and your manager runs them.
On a managed plan a dedicated accountant does the work and your committee approves it.