Tds on hra when landlord pan is not available

Swaminathan Padmanabhan (3 Points)

27 March 2018  

My monthly rent exceeds Rs.50,000/-   I pay rent to two landlords (half amount to each person), wherein one the landlords do not have a PAN card.

If I deduct 20% TDS for this landlord, how do I deposit it to the Government?  The form 26QC online does not allow the landlord PAN field to be empty.

Please advise.