Tds on pan not available cases

If dedutee did not furnish PAN,there is liability to deduct tds @ 20 % if income exceeds repective limits provided in tds section. BUT there is another sec 201 which provide that if any person who fails ded.tax in favour of resident shall not be deemed to be an assessee in default in respect of such tax if following conditions are satisfied: 1) the payee resident has furnished his return u/s 139 2) he has taken into account such income 3) he has paid tax on such income 4) person in default furnishes certificate of ca in form 26A.