Income Tax Act, 1961
Sch. II Part V Rule 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
(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.