Income tax deduction for salaried persons

Hello!

An employee does not have PAN and would draw salary above Rs. 250000/- during this financial year (2014-15).  The employee has projected Rs. 81000/- to be paid towards housing rent during this financial year.

1. Please clarify whether this projection can be considered for deduction u/s 10(13A) in the absence of PAN.

2. If not, what will be the rate of tax to be deducted.

Thank you in advance

Ronald S. Jones