We are a newly form Resident Housing association formed under the karnatak ownership act. For Income tax purpose we are Association of Persons. We have appointed agencies for our maintenance of the Apartment complex Eg Security, Gardening, Maintenance of lifts etc etc. Are we supposed to deduct tan on any payments made to them?? If yes 1)at what rate. 2) where do we deposit the tax amount. 3) under what head. 4) Do we need to register for TAN??