Laws and Bare Acts of India at

MyNation Foundation Online Law Library

Sch. II Part 5 Rule 77 – Income Tax Act, 1961

Income Tax Act, 1961





(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 


(ii) On the request of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 78 and 79.


(2) A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from his liability for the arrears; but he shall not be liable to be rearrested under the certificate in execution of which he was detained in the civil prison.



Previous | Next


Income Tax Act, 1961 


Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2021 Laws and Bare Acts of India at

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation