In the case where Payee/ Deductee does not have PAN or has applied for PAN, he/she needs to communicate the same to Payer/ Deductor. 

Payer/ Deductor needs to mandatorily provide the Reference Code to such payee/ deductee while filing an e-TDS Return. Payer needs to select one of the following options: 

  1. Payee Doesn't have PAN (PANNOTAVBL)

  2. Payee has applied for PAN (PANAPPLIED)

In the case of Invalid PAN, the payer/ deductor can ask the payee to provide correct PAN and then file the e-TDS Return.