Account linkage for FLA returns depends on matching unique identifier; re-registration with a changed identifier prevents linkage. Account linkage of prior FLA Return filings on the FLAIR portal requires the same CIN/LLPIN/UIN in both registrations; if an entity re-registers with a different CIN/LLPIN/UIN, there is no provision to link the old account or earlier FLA Return documents to the newly created account.
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.
Account linkage for FLA returns depends on matching unique identifier; re-registration with a changed identifier prevents linkage.
Account linkage of prior FLA Return filings on the FLAIR portal requires the same CIN/LLPIN/UIN in both registrations; if an entity re-registers with a different CIN/LLPIN/UIN, there is no provision to link the old account or earlier FLA Return documents to the newly created account.
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