Is TDS becoming TeDiouS? NSDL India gives you the procedure to cope with it

The obligations imposed on employers and other deductors by the Department of Income Tax for Tax Deduction at Source (TDS) are proving to be cumbersome day by day. The most basic problem faced by deductors is that of obtaining PAN in case on non salary deductors. However, NSDL has notified the procedure to cope up with this situation which says that file your eTDS return by the due date with the number of available PAN and then afterwards try to obtain the rest of PANs and file a correction return. (detailed instructions can be downloaded from http://tin-nsdl.com/)
The TDS exemption limits are not very high and as such even a non income tax assessee sometimes comes in its purview as deductee. TDS deductors now can only submit TDS return if they provide PAN for atleast 85% of entries in the case of non salary deductee payments and 95% for salary deductees. Non income tax assessees sometimes do not have a PAN (as they are not required to file a return) which poses problems for the dedcutors.
The deductors are left with no other option as a non deduction of TDS would result in penalties and even disallowance of the total expenditure.