Indian Penal Code (IPC)
Section 57. Fractions of terms of punishment
In calculating fractions of terms of punishment, 1[imprisonment] for life shall be reckoned as equivalent to 1[imprisonment] for twenty years.
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1. Subs. by Act 26 of 1955, sec. 117 and Sch., for “transportation” (w.e.f. 1-1-1956).