Reporting of pan of landlord to employer

Friends

As per latest communication from Dept employees paying rent > 1 lakh per year have to mandatorily report PAN of landlord to employer for calculation of TDS under section 192.

What would happen if the landlord does not have a PAN. I feel then in that case a declaration should be taken by the employee from landlord that he/she (landlord) does not have a PAN.

Regards,