Tds on salary and rent

1. TDS ON RENT: We ( Trade Union " Association of Pesons )  have paid Office Rent more than exemption limit during the f.y 2016-17. Should we deduct the TDS for the year ending 2016-2017 as well as pay interest for late payment of tds & Penalty for late return filing for not coming under tax default . - YES

2. TDS ON SALARY : Our union not paid salary of office bearers so far & want to show salary liability for the year ending 2016-17. The said salary gets released in next F.Y. 2017-18 . Deduction of Tds on salary get applicable though we have not paid salary throughout the year . - Deduct all the amount of tds on the amount paid or due whichever is is more by today and deposit the same by due date. No penalty will be levied in this case if the return would also be filed by due date i.e. 31.05.2017