What is the difference between Provisional Registration and Regular Registration?

General
1

We’re applying for the first time and need some clarification. What is the difference between Provisional Registration and Regular Registration?

2

The main dividing line is whether your activities have commenced.

  • Provisional Registration is mainly for a new applicant whose activities have not commenced.
  • Regular Registration is used where activities have commenced, and for renewal, conversion and other specified cases.

Use the correct route from the beginning.

Source: Income-tax Act, 2025 - section 332(3); Income-tax Rules, 2026 - rule 181.