Single PAN single IEC requirement: additional IECs will be deactivated unless holders surrender extra IECs to authorities. Only one IEC shall be issued against a single PAN. Where multiple IECs exist for one PAN, excess IECs will be deactivated suo moto after the compliance date, and holders may retain one IEC while surrendering others to the concerned Regional Authorities for cancellation within the prescribed timeframe to regularise records and maintain data integrity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Single PAN single IEC requirement: additional IECs will be deactivated unless holders surrender extra IECs to authorities.
Only one IEC shall be issued against a single PAN. Where multiple IECs exist for one PAN, excess IECs will be deactivated suo moto after the compliance date, and holders may retain one IEC while surrendering others to the concerned Regional Authorities for cancellation within the prescribed timeframe to regularise records and maintain data integrity.
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