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    <title>Intimation of recovery by Income-tax authority</title>
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    <description>Regulation 12 requires that when the Secretary receives an intimation of recovery from the Tax Recovery Officer, the Secretary must record it in the penalty recovery register immediately and no later than five days, obtain progress reports from the Tax Recovery Officer at least once every three months, and place the progress of penalty recovery before the Commission monthly.</description>
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      <description>Regulation 12 requires that when the Secretary receives an intimation of recovery from the Tax Recovery Officer, the Secretary must record it in the penalty recovery register immediately and no later than five days, obtain progress reports from the Tax Recovery Officer at least once every three months, and place the progress of penalty recovery before the Commission monthly.</description>
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