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<h1>ANF 2-A amendment: no fee for modifications within 90 days; Rs1000 penalty for condoned delays; PAN inclusion free.</h1> The amendment provides that no fee is payable for modification/amendment applications made within 90 days; the Regional Authority issuing the IEC may condone delays on payment of a penalty of Rs.1000 by Demand Draft. No fee is required for inclusion of PAN in an existing IEC.