Kautilya's Arthashastra 3.11.13

3.11.13

daśavarṣopekṣitam ṛṇam apratigrāhyam, anyatra bālavṛddhavyādhitavyasaniproṣitadeśatyāgarājya.vibhramebhyaḥ //

A creditor refusing to receive the payment of his debt shall pay a fine of 12 panas. If the refusal is due to some (reasonable) cause, then the amount free from interest (for subsequent time) shall be kept in the safe custody of others. Debts neglected for ten years, except in the case of minors, aged persons, diseased persons, persons involved in calamities, or persons who are sojourning abroad or have fled the country and except in the case of disturbances in the kingdom (rájyavibhrama), shall not be received back.