It was fantastic in case of TDS details u/s 194IA. The authority can adopt such procedures in other area too. I agree with Mr.Suresh. Mere filling of party PAN and date of payment of amount in the challan is enough for the department to trace the details from NSDL database. If they do so, the quartely return can be avoid. The interest on delay in remitting TDS can also be managed through this data base. Even today many people simply giving wrong information on the data of payment of expense to avoid interet on delay of TDS remittance. There is no special vehicle to find the gap. If they proceed with the challan incorporated details remittance, many people can come with hassle free TDS process. In the absence of PAN, aadhaar or election ID number can be used upto the updation of PAN. See that now income tax department is asking aadhaar number along with other details too. hope for the best....