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Tds applicable to berojgar sanstha

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(Querist)
07 July 2016 I have doubt on the Berojgar Sanstha.
Some Company are given work to Berojgar Sanstha's Like Mess, Hotel Restoration, Canteen etc.
This Sanstha's are Registered under the District Cooperative Bank. This Sanstha have no PAN no. Then TDS should be deducted or not ?
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Ghanshyam T Jha

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Ghanshyam T Jha (Expert)
08 July 2016 you need to deduct @ higher rate means 20% unless it provide certificate of exemption which may obtained from dept.

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