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    <description>A proviso permits companies not yet registered under the Companies Act, 2013 to apply for allotment of Permanent Account Number and for allotment of a tax deduction and collection account number by using Form No. INC-7 specified for incorporation. The rules also expand acceptable proof of date of birth to include documents such as aadhar card, passport, driving licence, matriculation certificate, government photo identity cards, domicile and marriage certificates, pension orders, specific health service cards, and magistrate sworn affidavits; corporate identity number is accepted as registration proof.</description>
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