Error notice for TDS return

We filed Form 27Q for TDS on a foreign company who doesn't have a PAN in India. Hence we wrote PANNOTAVBL. Deduction was made as per rate in DTAA. Now we have received a notice saying that there is an error in the return as PAN number is not mentioned for 1 deductee. How to reply to this notice?

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Quick Summary
This discussion addresses an error notice received for a TDS return filed on Form 27Q for a foreign company without an Indian PAN. The notice states an error because 'PANNOTAVBL' was used instead of a PAN. Participants are seeking advice on how to respond to the notice, with suggestions including using an alphanumeric code provided by the IT department or applying a higher TDS rate if PAN is unavailable.

If PAN was not available then higher tds can solve this issue
As the assesse is an nri any transactions entered into India is to be governed by Indian laws.
You may enter alpha numeric suggested by IT dept ...

ABCPD1234E

Yes if pan is not available Higher TDS rate will solve the issue.

Will you able to give Tds certificate to NRI ?

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