Premature taxable withdrawal from accumulated balance in PF account is liable to tds @ 10% as per section 192A of Income tax act,1961 i.e if the employee has not completed 5 years of continuous service it is termed as premature withdrawal and if such amount is more than Rs.50K it is liable for tds @ 10%. However if your taxable income is less than basic exemption limit you can file form 15G/15H. PAN is mandatory.