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    <title>IE Code by SEZ Authorities Vs DGFT</title>
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    <description>IEC issuance differs by regime: IEC for SEZ units and EOUs is issued by the SEZ authority, while IEC for DTA units is issued by the regional export office. The IEC remains unchanged on exit from SEZ/EOU schemes and need not be surrendered. IECs are linked to PAN so only one IEC is issued per PAN.</description>
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      <title>IE Code by SEZ Authorities Vs DGFT</title>
      <link>https://www.taxtmi.com/forum/issue?id=115550</link>
      <description>IEC issuance differs by regime: IEC for SEZ units and EOUs is issued by the SEZ authority, while IEC for DTA units is issued by the regional export office. The IEC remains unchanged on exit from SEZ/EOU schemes and need not be surrendered. IECs are linked to PAN so only one IEC is issued per PAN.</description>
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