24 May 2016
If your new firm has new PAN IEC must be new in the name of firm.If you have new firm under the name of existing firm not change in PAN you will have to amend your IEC to incorporate new name of the Firm.After getting issued new IEC if PAN is new or incorporating firm name in the existing IEC no change in PAN import with new address so that all post shipment document will be on new name and/or address which is exactly in IEC