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of <h1>Foreign Company Directors: Select 'Foreign Company' for ITR 2022-23; PAN not needed unless issued.</h1> For directors in a foreign company without a PAN, when completing the Income-tax return forms for Assessment Year 2022-23, select 'foreign company' from the drop-down menu for 'type of company.' In this scenario, providing a PAN is not mandatory unless the foreign company has been issued a PAN.
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