Section 10 in Income-Tax (Certificate Proceedings) Rules, 1962
10. Procedure to be followed on receipt of a certificate from a 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 follow the same procedure as is laid down in the principal rules and these rules including the issue of the notice under rule 2 of the principal rules.
