Amendment status not verified — confirm the current text below against the official source.
(1) On and from the appointedday,every person registered Migrationof existing under anyof the existinglaws · and havinga valid taxpayers. Permanent Account Number shall be issued a certificate . of registrationon provisionalbasis, subjectto such conditions and in such form and manner as may be prescribedand, unless replacedby a final certificate of registrationunder sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not compliedwith. (2) The final certificate of registrationshall be grantedin such form and manner and subjectto such conditions 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 registrationis cancelled in pursuance of an application filed bysuch person that he was not liable to registrationunder section 22 or section 24.