https://www.taxtmi.com/circulars?id=54543 DGFT permits modification of IEC to replace the PAN when a change in constitution or legal form produces a new PAN, on the basis that liabilities of the transferor entity vest in the transferee entity by operation of law. Regional Authorities must ensure transfer of liabilities, update and circulate the modified IEC showing the new PAN, and accept applications digitally signed by authorised signatories or power of attorney holders. en-us Mon, 23 May 2016 00:00:00 +0530 Fri, 10 Jun 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54543 DGFT permits modification of IEC to replace the PAN when a change in constitution or legal form produces a new PAN, on the basis that liabilities of the transferor entity vest in the transferee entity by operation of law. Regional Authorities must ensure transfer of liabilities, update and circulate the modified IEC showing the new PAN, and accept applications digitally signed by authorised signatories or power of attorney holders. Circulars DGFT Mon, 23 May 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54543