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Rule 9 - Procedure to be followed while sending certificate to another Tax Recovery Officer - Income-tax (Certificate Proceedings) Rules, 1962Extract Part II GENERAL PROCEDURE Procedure to be followed while sending certificate to another Tax Recovery Officer. 9. When a certificate is sent by a Tax Recovery Officer to another Tax Recovery Officer under sub-section (2) of section 223, he shall— (i) keep a copy of the certificate in his office; and [(ii) inform the Assessing Officer of his having sent the certificate.]
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