a person who is registered or is Liable to register ;
what is meant by(( is Registered))?
Priya, here registered meaning is that any person has already taken registration under any act for taxation point of view.
Liable to register is meaning that previously he was not covered any act like he was below taxable limit or by any Govt. policy he was not covered but after crossing his limit or rules he is now liable to undergo taxation pera meters
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