To notify for the change of nature or objective of the transaction:

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(1) If any registered person has to change the nature or objective of their transaction, they shall provide information thereof to the concerned Tax Officer prior to fifteen days of such change.
(2) Upon receipt of the information referred to in Sub-rule (1), the concerned Tax Officer shall change the nature or object of the transaction of the registered person and inform such registered person thereof.

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To notify for the change of nature or objective of the transaction:

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