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of <h1>Regulation 10 allows recovery officers to seize and sell properties to recover penalties per Income-tax Act rules.</h1> Regulation 10 of the CCI (Manner Of Recovery Of Monetary Penalty) Regulations, 2011, outlines additional methods for recovering monetary penalties. Once a recovery certificate is issued, the recovery officer is authorized to recover penalties by attaching and selling both movable and immovable properties of the enterprise. These actions are to be conducted in accordance with the rules specified in the Second Schedule of the Income-tax Act, 1961.
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