TDS u/s 192 @20% if NO PAN ??

Soumyayan (Service) (72 Points)

20 July 2010  

Dear all,

Some of the employee of our company not provided their PAN to salary dept as they do not have any tax liabilty till date.My 1st question is can Salary dept. voulantaryly deduct TDS on salary without any intimation from the employee? 2nd question is should we deduct @ 20% if no PAN?