Tds return filling

Siddharth (article) (96 Points)

04 July 2015  
we have heard lot of time that tds to be deducted at maximum marginal rate i.e.33.33% or 20% in some cases when somebody fail to furnished pan details but my query is that how we can deduct tds of someone who doesnt have pan no & whats we wil fill in tds return if payment receivers doesnt have pan no?