Provisional registration for migrating taxpayers converts to final registration subject to prescribed conditions, with cancellation if non compliant. Every person registered under prior law with a valid Permanent Account Number will be issued a provisional certificate of registration in prescribed form and subject to conditions; non compliance with those conditions allows cancellation. A final certificate of registration will be issued in prescribed form, manner and subject to conditions. A provisional registration is deemed never issued if cancelled after an application by the person asserting they were not liable to register under section 22 or section 24.
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.
Provisional registration for migrating taxpayers converts to final registration subject to prescribed conditions, with cancellation if non compliant.
Every person registered under prior law with a valid Permanent Account Number will be issued a provisional certificate of registration in prescribed form and subject to conditions; non compliance with those conditions allows cancellation. A final certificate of registration will be issued in prescribed form, manner and subject to conditions. A provisional registration is deemed never issued if cancelled after an application by the person asserting they were not liable to register under section 22 or section 24.
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