Section 114(e) in Police Regulations, Calcutta, 1968
(e)Ordinarily there is not much difficulty in taking the impressions from the fingers of a deadbody; but it sometimes happens that the skin of the fingers is so contracted and wrinkled that decipherable prints cannot be obtained. In such cases the medical officer holding the post-mortem examination shall be asked to remove the skin from the fingers. The pieces of skin from the ten digits shall then be carefully enclosed in separate numbered envelopes and sent to the Finger Prints Section for examination.