We have made payment to Setu Maharashtra (Society) of Rs. 10,00,000/- (No service tax added in invoice) towards the sponsorship of e-governance. Is this society is exempted from TDS Deduction since they don't have PAN No but having TAN no? If TDS deducted under which category and rate of TDS? Is TDS deducted @20% because they don't have PAN no.?