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    <title>Migration of existing taxpayers.</title>
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    <description>Migration of existing taxpayers requires issuance of a provisional certificate of registration to persons with a valid Permanent Account Number who were registered under existing laws; the provisional registration is subject to prescribed conditions and may be cancelled for non-compliance. A final certificate of registration is to be granted in the prescribed form and subject to prescribed conditions. If the provisional certificate is cancelled following the taxpayer&#039;s application asserting non-liability to registration, it is deemed not to have been issued.</description>
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      <description>Migration of existing taxpayers requires issuance of a provisional certificate of registration to persons with a valid Permanent Account Number who were registered under existing laws; the provisional registration is subject to prescribed conditions and may be cancelled for non-compliance. A final certificate of registration is to be granted in the prescribed form and subject to prescribed conditions. If the provisional certificate is cancelled following the taxpayer&#039;s application asserting non-liability to registration, it is deemed not to have been issued.</description>
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