Tan

Am working in Limited Liability Partnerhip. We are doing only agriculture. And the income from this project will start from yr 2016. Now we are incurring expense like Earth Work, Labour Bills, JCB Bills and Etc. Are we required to apply for TAN and Deduct TDS for payments made to these service bills. Kindly send the sec for reference. Have read sec 203A but am not clear will the agriculture partnership is covered under this.