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of <h1>Tax Deductors/Collectors Must Apply Electronically; Registration Granted or Cancelled After Verification; Certificate Issued Within Three Working Days</h1> Persons required to deduct tax at source or collect tax at source must apply electronically in the prescribed form, signed or verified by electronic verification code, via the common portal or a notified facilitation centre; applicants without physical presence in a State/UT must state the State/UT of presence and the State/UT of their principal place of business. The proper officer may, after verification, grant registration and issue a certificate within three working days. If the officer is satisfied that the registrant is no longer liable, registration may be canceled and communicated electronically, following the prescribed cancellation procedure.
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