Pan no of non residents for tcs return

I want to file TCS return of my client. One of the deductee is a non resident so his pan no. is not available. How can i file my tcs return without pan no.

Kindly suggest

Replies (1)

The amount to be deducted @ 20 % as the PAN is not available and the return is to be filed accordingly. This is how you can discharge your responsibility. We can't change the provisions for our own sake. 

Please remember that it is the responsibility of the assesse to get his PAN.

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