Section 9 in Income-Tax (Certificate Proceedings) Rules, 1962
9. Procedure to be followed while sending certificate to another Tax Recovery Officer - 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.] [Substitued for Cl. (ii) by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)]
