Can we issue tds certificates

sheetal (CA) (105 Points)

21 July 2010  

Partnership made  payment of rent to pary and deducted tds u/s 194c

The party is not giving his PAN number.

We filed the TDS return excuding above party from deductee sheet and filed the TDS retutn to comly with 85% quota.

We have only shown the above tds in only Challan sheet.

Now As per the NSDL site whenever we will receive the PAN we can revise .

But now the Party is not issuing PAN and demanding the TDS certificates

My query is Can I give the party TDS certificate without mentioning PAN ? Is it agianst LAW  if yes under what section the company  can't  issue  the certificate. 

Even if I don't write  in deductee sheet  the above party is it possiable to issue TDS certificate ? Please quote the sections or notifiation , circular for your answers .

Please answer these question earliest .

Thank you