Income Tax Department will use powers to arrest, and detain wilful income tax defaulters and auction attached assets of the defaulters. The Central Board of Direct Taxes, in a strategy paper for the current fiscal, has directed officials in the tax department to use the rarely-used Section 276 C (2) of the IT Act which provides for rigorous imprisonment for a period between three months and three years which may be accompanied by a fine.The Income Tax department has also decided to block Permanent Account Number, PAN of willful tax defaulters, get their LPG subsidy canceled and take other measures to ensure that they are not sanctioned loans.