Migration of taxpayers: provisional registration based on PAN converts to final registration subject to prescribed conditions and cancellation. Every person registered under prior laws with a Permanent Account Number shall be issued a provisional certificate of registration from the appointed day, subject to prescribed conditions, form and manner; the provisional certificate may be cancelled for non compliance and is replaced by a final certificate granted in the prescribed form and subject to prescribed conditions; a certificate issued under the provisional regime is deemed not to have been issued if the person applies for cancellation on the ground that he was not liable to be registered.