Section 269SS TDS - kaise kaam karta hai?

Mujhe Section 269SS TDS ka concept thoda confuse kar raha hai. Main jaanta hoon ki yeh section mehsoos kee jaati hai jab koi vyakti 25000 se adhik paisa apne account mein jaati hai. Lekin, yeh thodi bhi samajh mein nahi aati hai. Jab koi vyakti apne bank account mein paisa transacts karta hai, toh banking software mehsoos karne ke liye kya check karta hai? Kya yeh ek automated process hai ya phir manual hazaar cheezon ke saath related hai? Aur phir, kya yeh Section 269SS ka application sirf tax evasion ke saath hi hai ya phir koi bhi transaction?