Urgent, I have a small querry regarding PAN. A foreign national worked in our organisation for a period of 6 months and payment was made in indian currency, opened a current account here and made salary payment to him by account transfer after deducting tax at source. At that moment he had no PAN. subsequently he called back to his original place and he went back. At that time, quarterly returns were filed by a consultant, who manuplated the PAN. At the time of audit the problem has been noted. Now, how can a Form 24 for fourth quarter be filed.