Composition scheme eligibility requires all registrations under a single PAN to adopt the same scheme; one normal election bars composition. All registrations held by persons sharing the same PAN must adopt the same scheme choice: the composition option applies collectively to those ... Summary
Composition scheme eligibility requires all registrations under a single PAN to adopt the same scheme; one normal election bars composition.
All registrations held by persons sharing the same PAN must adopt the same scheme choice: the composition option applies collectively to those registrations. If any one registered person elects the normal scheme, other registrations under the same PAN become ineligible for the composition scheme.
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