Filing of a IT Return By a Foreign Co., for Its Employees

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 How a  Foreign Company can file the IT Returns of its employees , when the employees have left India , having no PAN Card of their own, Company wants to know  whether it can be possible ? how?

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more details pls, 

unless any foreigner has earned taxable income in india, question of tax return does not arise. 

share the incidents and situations to discuss more.

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