Provisional registration for migrating taxpayers may be issued on PAN; subject to conditions and cancellable if non-compliant.

Every person registered under prior law with a valid Permanent Account Number is to be issued a provisional certificate of registration in prescribed form and subject to prescribed conditions; the provisional status continues until a final certificate is granted and is liable to cancellation for failure to comply with conditions, and is deemed never issued if cancelled pursuant to an application by the person asserting non-liability under sections 22 or 24.

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