Deemed registration recognised and cancellation restricted to prior deputy commissioner approval for firm registrations.

Deemed registration is expressly recognised by inserting "or is deemed to have been registered" into the registration provision and its follow-on subsection; the previous clause requiring actions "with the previous approval of the Deputy Commissioner" is omitted; and a new proviso bars the Assessing Officer from cancelling a registration granted under the provision except with the previous approval of the Deputy Commissioner.

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