Income Tax Act, 1961
Sch. II Part VI Rule 90. SUBSISTENCE ALLOWANCE.
(1) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the Tax Recovery Officer.
(2) Such sum shall be calculated on the scale fixed by the State Government for the subsistence of judgment-debtors arrested in execution of a decree of a civil court.
(3) Sums payable under this rule shall be deemed to be costs in the proceeding :
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.