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<h1>Non-residents without a TIN should use their passport number for tax returns, adding passport-issuing country details.</h1> If a non-resident does not have a Taxpayer Identification Number (TIN) in their jurisdiction, they should use their passport number in place of TIN when filling out the income tax return forms for the Assessment Year 2022-23. Additionally, the name of the country where the passport was issued should be entered in the 'jurisdiction of residence' column.