Electronic IEC updation required; PAN must be recorded and a hard copy filed or customs clearance may be refused. The DGFT mandates online updation of IEC entries via its website with subsequent submission of a printed hard copy to the issuing licensing authority for post verification. All IE Code holders must enter their Income Tax PAN; assistance from service providers is permitted. Updated online information will be used for Customs clearance and DEEC logging, and corrections made before the stated waiver deadline will not attract penalty. If online entries are not followed by a hard copy, the licensing authority will not verify the update, and Customs may refuse clearance where submitted information mismatches website records.