The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 77. Detention in and release from prison

In force · As amended up to 2026-08

77. Detention in and release from prison. —(1) Every person detained in the civil prison in execution of a certificate may be so detained,— (a) where the certificate is for a demand of an amount exceeding two hundred and fifty rupees— for a period of six months, and (b) in any other case—for a period of six weeks: Provided that he shall be released from such detention— (i) on the amount mentioned in the warrant for his detention being paid to the officer-in-charge of the civil prison, or 6[(ii) on the request of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 78 and 79.] 1. Ins. by Act 41 of 1975, s. 81 (w.e.f. 1-10-1975).

Source: India Code