Large taxpayer eligibility requires meeting high tax-payment thresholds and assessment within prescribed tax jurisdictions for unit administration. Eligibility to opt as a Large Taxpayer Unit requires specified high levels of excise, service tax or advance income-tax payments in the relevant financial year and assessment to income or corporate tax within designated Chief Commissioner jurisdictions; exclusions apply for goods under chapter 24 and pan masala under chapter 21. Applicants must submit a prescribed consent form and full registration, PAN, TAN, TDS and tax-payment details for verification. The Chief Commissioner, Large Taxpayer Unit may grant written acceptance, existing registrations continue, and new liable premises after opting must be registered with designated Large Taxpayer Unit officers.