Migration of existing taxpayers: provisional registration issued on appointed day, final registration subject to prescribed conditions and cancellation for noncompliance. Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration from the ... Summary
Migration of existing taxpayers: provisional registration issued on appointed day, final registration subject to prescribed conditions and cancellation for noncompliance.
Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration from the appointed day, subject to prescribed form, manner and conditions; such provisional certificate must be replaced by a final certificate in prescribed form, manner and conditions, and is liable to cancellation for non compliance; registration is to be treated as not issued if cancelled following an application that the person was not liable to registration.
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