Particulars	Code	Whether PAN Mandatory
In case of lower deduction on account of certificate under section 395(1)	A	Yes
In case of deduction of tax at higher rate due to non-furnishing of PAN. TDS deducted amount in deductee details should not be less than 20% of Amount paid/credited in this case. 'C' remark is allowed only if deductee PAN quoted is structurally invalid (i.e. "PANAPPLIED", "PANINVALID" or "PANNOTAVBL").	C	No