Section 195 , dtaa ,pan not available

Read Rule 37BC if you r making payment to NR for-
-Interest
-Royalty
-Fees for technical services or
-on account of trf of capital asset
and such NR is not having pan then provision of sec 206AA shall not apply ie; higher rate of deduction,
accordingly the information mention in Rule 37BC required to be mention in form 27Q, and you not required to deduct tax at higher rate...

Crux- If your r paying the amt to NR specified in rule 37BC and NR not having pan the also you r nt required to deduct tax at higher rate u/s 206AA but the payment to NR is other the in the nature which is mention in the said rule the u required to deduct tax at higher rate...