[1][(1) Where the holder of a certificate of registration granted under rule 3 desires the certificate to be amended, he shall submit an application for this purpose to the prescribed authority setting out the specific matters in respect of which he desires such amendment and reasons therefor, together with the certificate of registration, and such authority may if satisfied with the registration reasons given make such amendments as it thinks necessary in the certificate of registration.
(2) In order to ensure compatibility with the automated system if the certificate of registration held by the employer requires an amendment in respect of registration number then the prescribed authority may make necessary amendments in the said certificate and may issue a new certificate of registration.
Where a new certificate of registration is issued to the said employer then the certificate of registration issued earlier, shall stand amended.]
--------------------------------- [1] Rule 5 renumberred as sub-rule (1) and sub rule (2) inserted by G.N. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011.