Migration of existing taxpayers: provisional registration issued on appointed day, final registration subject to prescribed conditions and cancellation for noncompliance. Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration from the appointed day, subject to prescribed form, manner and conditions; such provisional certificate must be replaced by a final certificate in prescribed form, manner and conditions, and is liable to cancellation for non compliance; registration is to be treated as not issued if cancelled following an application that the person was not liable to registration.
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 on appointed day, final registration subject to prescribed conditions and cancellation for noncompliance.
Every person registered under existing laws with a valid Permanent Account Number shall be issued a provisional certificate of registration from the appointed day, subject to prescribed form, manner and conditions; such provisional certificate must be replaced by a final certificate in prescribed form, manner and conditions, and is liable to cancellation for non compliance; registration is to be treated as not issued if cancelled following an application that the person was not liable to registration.
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