Rule 13
Use Of Registration Number
A registered person has to use his/her registered number in the transaction as mentioned in Sub-section (6) of
Section 10 of the Act as well as in the following documents related with the transaction to be carried on by him/her:-
(a) Documents relating to income-tax,
(b) Documents relating to application to be made to banks and financial institutions for a loan of more than One Hundred Thousand Rupees for business and industrial purposes,
(c) Documents relating to export and import.