Tds on payment to resident's association

WE ARE A COMPANY REGISTERED AND OWN RESIDENTIAL FLATS. THE APARTMENT OWNERS' ASSOCIATION CHARGES MAINTENANCE CHARGES AND ELECTRICICTY CHARGES FROM THE FLAT OWNERS ON A MONTHLY BASIS. MAINTENANCE CHARGES ARE FIXED PER MONTH AND ELECTRICITY RATE PER UNIT IS ALSO FIXED. MY QUERY IS WHETHER TDS IS TO BE DEDUCTED ON THESE CHARGES? IF YES, THEN UNDER WHICH SECTION. WHAT WILL BE THE IMPACT IF THE ASSOCIATION DOES NOT HAVE PAN AND IS NOT REGISTERED.
SOME SAY THAT ON THE BASIS OF CONCEPT OF MUTUALITY THIS IS NOT TAXABLE INCOME BUT MY OPINION IS THAT LIABILITY TO DEDUCTI TDS IS NOT AFFECTED BY THE FACT THAT THE INCOME OF THE PAYEE IS EXEMPT