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    <description>Where one unit is merged into another, the surviving unit may retain excise, service tax, VAT and income tax registrations by filing an amendment application; the transferor unit is added to the transferee&#039;s records. The same option to retain and consolidate statutory tax registrations by amendment applies when multiple units merge into a third surviving unit.</description>
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      <description>Where one unit is merged into another, the surviving unit may retain excise, service tax, VAT and income tax registrations by filing an amendment application; the transferor unit is added to the transferee&#039;s records. The same option to retain and consolidate statutory tax registrations by amendment applies when multiple units merge into a third surviving unit.</description>
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