Migration of existing taxpayers: provisional registration issued, convertible to final registration subject to prescribed conditions and cancellation for non-compliance.

On the appointed day, every person registered under prior law with a valid Permanent Account Number will be issued a provisional certificate of registration in prescribed form and subject to prescribed conditions; the provisional certificate is liable to cancellation for non compliance and will be replaced by a final certificate of registration granted in the prescribed form and subject to prescribed conditions. If registration is cancelled pursuant to an application by the person asserting they were not liable to registration under the relevant provisions, the provisional certificate shall be deemed not to have been issued.

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