How is penal TDS applicability (in case PANNOTAVBL) handled in 12.2.4

Dear All,

There is a new 'Registration Name' named 'Default Tax Category when PAN not Available' has been introduced in 12.2.4 for penalty TDS provision of 20% in case PAN is not available or wrong. This value is assigned at OU level and only one tax category can be assigned in such a case. As per the TDS return filing purpose, TDS deducted at 20% need to be reported in respective TDS section. For example, if nature of item/service fall in 194C and PAN is not availble from vendor, then 20% TDS should be reported within section 194C.

Since, single tax category is assigned at OU level, how would this new feature support the TDS reporting?