Tds return

firstly, 24Q is required to be filed for tds deducted from salary and secondly tds @ 20% on amt paid is to be deducted in case where employee does not have pan.... now, assuming tds at normal rates was deducted even for employees not having pan and details of such employee was not given in tds return then you must ask your employees to first get pan as soon as possible and when they submit their pan detail with co., the co. can revise its tds return accordingly.