Pan not available of employee for tds

This query is : Resolved 

05 April 2014 Dear Sir

we are pvt.ltd.company
i am deducting TDS of employee but he does not have PAN CARD.

My question is that on which amount i calculate 20% deduction,and can he get exemption benefit like chapter VI-A,VIII ?

05 April 2014 r/sir
you have to take declaration with copy of PAN from every employee in starting of the year.

as income tax if any one have not pan THEN TDS will be deducted @ 20% of payment.

os you have to deduct TDS on total salary w/I any deduction of VO-A, VIII ?


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