01 July 2010
1) in case assessee does not have PAN, he has to apply for PAN no than file his IT RETurn
2) The Deductor will issue Form 16 to the deductee,but in such case deductor will deduct TDS @ 20%. and the deductee can claim the amount of TDS deducted by the deductior on the basis of Form No 16 issued to him.