Migration of existing taxpayers: provisional registration granted to PAN holders, conditional and subject to final registration or cancellation. Persons registered under existing laws with a valid Permanent Account Number will be issued a provisional certificate of registration from the appointed ... Summary
Migration of existing taxpayers: provisional registration granted to PAN holders, conditional and subject to final registration or cancellation.
Persons registered under existing laws with a valid Permanent Account Number will be issued a provisional certificate of registration from the appointed day in prescribed form and subject to prescribed conditions; such provisional certificates may be cancelled for non compliance and will be superseded by a final certificate issued in prescribed form and subject to prescribed conditions; a provisional certificate is deemed not issued where the person obtains cancellation on grounds of not being liable to registration.
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