TDS on payment to foreign company

Section 206AA was introduced from FY 2010-11. Section 206AA requires every taxpayer who receives taxable income to furnish their PAN to the payer of such income. This applies to both the resident as well as non-resident recipients. The payments in case of residents would include salary, rent, professional receipts, contractual receipts and so on. In the case of non-resident, these would include all receipts that are taxable in India.

If PAN is not available then 20% tds will be deducted

Its not about rate of TDS. What PAN should we write for deductee while filing TDS return?