Tds on lease rent payment

A banker is seeking clarification on Tax Deducted at Source (TDS) for lease rent payments. The landlord's PAN card is unavailable, and rent is being paid into a joint account with his wife. The query addresses the applicable TDS rate in such scenarios, particularly when the rent amount is £36,000. The advice given suggests deducting 20% TDS in the wife's name and highlights the complexities of PAN surrender processes.