Efiling returns of company

Hi,

We have a company which is wholly own subsidiary of foreign company, all the directors are NRI. As per the NOTIFICATION NO. 49/2010 [F.NO. 142/15/2010-TPL]/S.O. 1638(E), DATED 9-7-2010 need to file it return by electornically with DSC (which should be PAN based) but as in our case all directors are NRI how we proceed. Whether we need to apply for PAN for Director?

Regards,

Pravin