Payment of tds

In case of non avalibality of PAN, TDS shall be deducted @ 20% in the name of Duductee..

Dear Friend, 

Under which category of TDS is to be deducted, because if PAN is not quoted or given by the deductee a flat Rate of 20% of TDS is to be applied in such case, however if winning from lotteries, crossword puzzle or such category is there then 30% TDS rate will be applied

Aum Shiva