Migration of existing taxpayers
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....ation of existing taxpayers.- (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of ....
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....as may be prescribed. (3) The certificate of registration issued to a person under sub- section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an ....


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