428. Period of detention undergone by the accused to be set off against the sentence of imprisonment.

Where an accused person has, on conviction, been sentenced to imprisonment for a term , not being imprisonment in default of payment of fine, the period of detention, if any, undergone by him during the investigation, inquiry or trial of the same case and before the date of such conviction shall be set off against the term of imprisonment imposed on him on such conviction, and the liability of such person to undergo imprisonment on such conviction shall be restricted to the remainder, if any, of the term of imprisonment imposed on him:
Provided that in cases referred to in section 433A, such period of detention shall be set off against the period of fourteen years referred to in that section.

(i) Benefit of set off under section 428 is not available to life convicts;
Kartar Singh v. State of Haryana, 1982

(ii) The period of detention referred to in section 428 is of the accused person during the investigation;
Ram Sarup v. Union of India, 1988

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