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of <h1>Tax Recovery Officer Must Retain Certificate Copy and Notify Assessing Officer Under Rule 9, Income-tax Rules 1962.</h1> When a Tax Recovery Officer sends a certificate to another Tax Recovery Officer under section 223(2), they must retain a copy of the certificate in their office and notify the Assessing Officer of the certificate's dispatch. This procedure is outlined in the Income-tax (Certificate Proceedings) Rules, 1962, under Rule 9, which is part of the general procedure for handling certificates in tax recovery processes.
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