Income Tax Rules, 2002

CHAPTER-XVI

INCOME TAX RECOVERY RULES PART- V ARREST AND DETENTION OF THE DEFAULTER

From: 2023-11-01 - To: 0000-00-00 187. Detention in and release from prison.- (1) Every person detained 1[in] the civil prison in execution of a 2[notice] may be so detained- (a) where the 2[notice] is for a demand of an amount exceeding twenty five thousands, 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 Commissioner who has issued the notice or of the Commissioner on any ground other than the grounds mentioned in 3[rules] 193(1) and 196: Provided further that where he is to be released on the request of the…