Tail Gas Treating Unit also called as Claus Off-gas Treating (COT) process removes the sulfur compounds such as hydrogen sulfide (H2S), sulfur dioxide (SO2), and elemental sulfur (S8), etc. in the tail gas from the Sulfur Recovery Section. In the TGT section reduction/hydrogenation of the sulfur compounds (SO2 and elemental sulfur (S6, S8) to hydrogen sulfide takes place which is removed by an amine solution. The rich amine after hydrogen sulfide absorption is regenerated to release the absorbed hydrogen sulfide. The desorbed H2S is recycled back to the SR section for further recovery of elemental sulfur. An overall recovery efficiency in excess of 99.9 % can be attained by both SR and TGT sections.