(TDS) under the Income Tax Act 1961 effective from April 1,

Yes.

but my question or request here is whether proprioetory business who provides service which collected(Bill in the name of company) ST and for TDS  PAN provided owner's not entity (entity not having PAN).

client is asking entity PAN other wise they are going to deduct @ 20% Flat..is it correct or ..what owner can do?

thanks in advance.

What is your query. For propreitory business, the PAN of propreitor is applicable as the business is not seperate from the owner.

Dear Sir,

whether For propreitory business propreitor must get PAN for entity to avoid TDS 20% and should he provide bill in his name.

PAN is compulsory w.e.f 01st april 2010 irrespective of type of business otherwise TDS will be deducted at 20% or higher.
 

For Proprietory business, PAN must be obtained in the name of proprietor. If the proprietor already has a PAN you need to provide that for purpose of TDS to the deductors. A seperate PAN cannot be obtained for the Proprietory concern as it is not a seperate person under income tax act...

THANKS