TDS on Commission given to Foreigner

As per new amendment TDS Deduction is applicabale on concessional rate if the Person to whom commission is paid having PAN NO. otherwise ful rate of TDS is to be deducted.

We have to make payment of Commission to a FOREIGNER who is not having INDIAN PAN NO., in such case please advice us at which rate TDS is to be deducted since as per new amendment TDS on commission is 10% having PAN NO. & 20% without PAN NO.