Provisional certificate of registration: migrated PAN holding taxpayers receive provisional registration subject to prescribed conditions and possible cancellation. Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration in the prescribed form and subject to prescribed conditions, liable to cancellation for non compliance; a final certificate will be granted as prescribed; if prior registration is cancelled after an application asserting no liability to register, the provisional certificate shall be deemed to have not been issued.