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    <title>Migration of existing taxpayers.</title>
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    <description>Migration provisions require issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions; the provisional certificate is cancellable if conditions are not met and will be replaced by a final certificate granted as prescribed. A registration issued under this provision is deemed never to have been issued if cancelled after the registrant applies asserting non liability for registration under the relevant eligibility provisions.</description>
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      <description>Migration provisions require issuance of a provisional certificate of registration to persons registered under existing laws with a valid PAN, subject to prescribed form, manner and conditions; the provisional certificate is cancellable if conditions are not met and will be replaced by a final certificate granted as prescribed. A registration issued under this provision is deemed never to have been issued if cancelled after the registrant applies asserting non liability for registration under the relevant eligibility provisions.</description>
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