Provisional registration for PAN holders migrates existing taxpayers, subject to prescribed conditions and cancellation if not finalized.

On the appointed day, persons registered under prior laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in prescribed form, manner and subject to prescribed conditions; such provisional certificate may be cancelled if conditions are not complied with or if not replaced by a final certificate. The final certificate is to be granted as prescribed. A provisional certificate is deemed not to have been issued if cancelled following an application that the person was not liable to registration under sections 22 or 24.

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