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Section 77 — Detention in and release from prison.

Income-tax Act, 1961
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 6[(ii) on the request of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 78 and 79.]
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