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<h1>Delhi Amends Section 95 of DVAT Act: Dealers Must Submit PAN and IEC via Amended Form DVAT 52 by 30/05/2013.</h1> The Government of Delhi amended Section 95 of the Delhi Value Added Tax, 2004, requiring all dealers to submit their Permanent Account Number (PAN) and Importer Exporter Code (IEC) if involved in import/export activities. This must be done using the amended Form DVAT 52, which was notified on 30/03/2013. Dealers are required to file this form with the necessary details by 30/05/2013 to comply with the DVAT Act, 2004, and related rules. The circular has been distributed to relevant officials and departments for implementation and uploaded to the department's website.