Section 12 in Income-Tax (Certificate Proceedings) Rules, 1962
12. Intimation by the other Tax Recovery Officer - When a certificate [or the certified copy of a certificate] [Inserted by the Income-tax (Certificate Proceedings) (Amendment) Rules, 1975 (w.e.f. 1st October, 1975)] is sent by a Tax Recovery Officer to another Tax Recovery Officer under sub-section (2) of section 223, such other Tax Recovery Officer shall communicate to the first-mentioned Tax Recovery Officer 14[and to the Assessing Officer] the details of all amounts recovered by him in respect of such certificate from time to time.
