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    <title>Migration of existing tax payers.</title>
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    <description>Every person registered under prior law with a valid Permanent Account Number will be issued a provisional certificate of registration in prescribed form and subject to conditions; non compliance with those conditions allows cancellation. A final certificate of registration will be issued in prescribed form, manner and subject to conditions. A provisional registration is deemed never issued if cancelled after an application by the person asserting they were not liable to register under section 22 or section 24.</description>
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      <description>Every person registered under prior law with a valid Permanent Account Number will be issued a provisional certificate of registration in prescribed form and subject to conditions; non compliance with those conditions allows cancellation. A final certificate of registration will be issued in prescribed form, manner and subject to conditions. A provisional registration is deemed never issued if cancelled after an application by the person asserting they were not liable to register under section 22 or section 24.</description>
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