The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 81. Prohibition against arrest of women or minors, etc

In force · As amended up to 2026-08

81. Prohibition against arrest of women or minors, etc. —The Tax Recovery Officer shall not order the arrest and detention in the civil prison of— - (a) a woman, or (b) any person who, in his opinion, is a minor or of unsound mind. 1. The proviso omitted by Act 4 of 1988, s. 124 (w.e.f. 1-4-1989).

Source: India Code