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    <title>Proclamation of sale</title>
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    <description>Proclamation of sale under the Income tax (Certificate Proceedings) Rules, 1962 empowers the Tax Recovery Officer to determine the matters to be specified in a proclamation of sale by summoning any person, examining them on relevant matters, and requiring production of documents in their possession or power relating to those matters.</description>
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      <description>Proclamation of sale under the Income tax (Certificate Proceedings) Rules, 1962 empowers the Tax Recovery Officer to determine the matters to be specified in a proclamation of sale by summoning any person, examining them on relevant matters, and requiring production of documents in their possession or power relating to those matters.</description>
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