Migration of existing taxpayers: provisional registration issued subject to prescribed conditions and cancellable for non compliance. Persons registered under prior laws with a valid Permanent Account Number are to receive provisional certificate of registration from the appointed day, subject to prescribed conditions, form and manner; provisional certificates may be cancelled for non compliance and will be deemed never issued if cancelled upon the registrant's application asserting non liability, while final certificates are granted in the prescribed form, manner and subject to prescribed conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Migration of existing taxpayers: provisional registration issued subject to prescribed conditions and cancellable for non compliance.
Persons registered under prior laws with a valid Permanent Account Number are to receive provisional certificate of registration from the appointed day, subject to prescribed conditions, form and manner; provisional certificates may be cancelled for non compliance and will be deemed never issued if cancelled upon the registrant's application asserting non liability, while final certificates are granted in the prescribed form, manner and subject to prescribed conditions.
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