For correct Tax computation, its necessary that you specify the PAN number for all the Employees. The tax will be computed at higher rate if the PAN number for the Employee is not provided. You can check the information of Employees for whom the PAN is not provided from PAN Not Available screen.
Go to Gateway of Tally > Display > Payroll Reports > Statutory Reports > Income Tax Reports > Exception Reports > PAN Not Available
The above report displays the Employees for which PAN is not specified in the Employee Master screen.
Button options in PAN Not Available report
F5: All Items
Click on F5: All Items or press F5 to view all the Employees with or without PAN details.