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low income c´ÔÀÇ ±ÛÀÔ´Ï´Ù. :Thanks for your comment Praveen:But registration is mandated under section 69, is it not? And the only way you can be excused is by a specific direction of the court/controller. In other words, “registration” is the norm. and an exemption from registration by a court/controller is the exception.shamnad