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    <title>Migration of existing taxpayers.</title>
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    <description>On the appointed day, persons registered under existing laws with a valid Permanent Account Number are issued a provisional certificate of registration subject to prescribed conditions; non compliance may lead to cancellation. A final certificate will be granted as prescribed. If a person successfully applies to cancel registration on the ground of not being liable to registration, the provisional certificate is deemed not to have been issued.</description>
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      <description>On the appointed day, persons registered under existing laws with a valid Permanent Account Number are issued a provisional certificate of registration subject to prescribed conditions; non compliance may lead to cancellation. A final certificate will be granted as prescribed. If a person successfully applies to cancel registration on the ground of not being liable to registration, the provisional certificate is deemed not to have been issued.</description>
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