Tds on maintenance charges paid to association of building

If a proprietorship Concern is paying maintenance charges to the Association of the Building, should it need to deduct TDS on that maintenance charges(if the charges are above 1 lakh in a year). The respective unit is in the name of proprietor, and the books of accounts of the concern are liable to Tax Audit. Please reply ASAP, and with respective section and case laws (if possible).