Salaried people are not obligated to deduct taxes at the source. Individuals who manage a sole proprietorship business, on the other hand, are obligated to deduct tax at the source. All other entities, such as LLPs, Private Limited Companies, Limited Companies, Trusts, Societies, and so on, are needed to obtain a TAN and deduct tax at the source.

To obtain TAN, an application must be made in Form 49B at any of the authorized TAN Facilitation Center.

Tax is deducted at the source at varied rates depending on the transaction. The TDS rate for salary is calculated using the employee's salary and the tax payable by the employee. The tax rate varies according to the nature of the transaction. TDS on rent of land, building, or furniture is deducted at a rate of 10% if the rent for the entire year exceeds Rs.1,80,000. See the full list of TDS rates. (From https://www.incometaxindia.gov.in/charts%20tables/tds%20rates.htm):

15th of every July, October, January, and May are the due dates for filing quarterly TDS return. Any delay in furnishing your return will result in a penalty of Rs 200 per day not exceeding the total amount of TDS for the quarter.

Service tax payments must be deposited by Companies, Societies, Trust, etc., monthly. Proprietary Firms and Partnership Firms are required to make Service Tax payments quarterly.

If tax registration is not obtained then a penalty Rs 5000 Rs. 200 a day, whichever is higher may be attracted.