PAN number of Foreign Director

[PARDEEP GARG]

In case foreign director does not have PAN number in India, in that case what to be mentioned in ITR-6.

 

Is there any dummy PAN which is to be mentioned ?

[Sachin Agarwal]

Dear Pradeep,

                                for the Filing of ITR-6 of Company, PAN of Directors are not compulsory for given. therefore there is no issue if foreign director does not have PAN

 

Thanks

Sachin Agarwal

[K.S.AIYAR & CO.]

Company's IT return is required to be signed digitally.  For getting the digital signature PAN is required, if that has to be used for signing IT return.  Hence PAN of director signing the IT return digitally for a company is necessary.

[Shyam Naik]

As per the FAQ available at department's site, incase PAN is not available for foreign director, one need to enter FFFPF9999F

AI Summary

PAN requirement for foreign directors: not mandatory for company tax return but required for digital signature.
For filing a company income-tax return (ITR-6), a foreign director's PAN is not mandatory, but a PAN is required to obtain a digital signature for signing the return; where PAN is unavailable for a foreign director, the departmental FAQ permits entry of the dummy PAN code FFFPF9999F.