Sasikala was ordered to serve jail time for 4 years by the Supreme Court.
VK Sasikala, 61, will not be granted any special facilities, officials said at the jail in Bengaluru where the AIADMK chief begins a four-year sentence today.
Ms Sasikala had spent nearly a month in the same prison, the Parappana Agrahara Central Jail on the outskirts of the city, in 2014. Much has changed since then.
J Jayalalithaa, who was also jailed after being convicted in the case, died on December 5. Heavy security arrangements were made across the IT city for the Chief Minister's surrender and a huge crowd of supporters gathered outside the jail.
Today, the crowds were considerably less. Supporters that did arrive held up Jayalalithaa's photos as Ms Sasikala's SUV pulled in after an approximately four-hour drive from Chennai. There were just about 120 policemen along Ms Sasikala's route, compared to over 1,000 when Jayalalithaa went to jail.
"There will not be any special privileges for Sasikala. At the most she will be counseled so she can adjust to the jail," an official said.
Reports have suggested that Ms Sasikala requested home cooked meals, mineral water and a separate toilet in jail. But officials rubbished it, saying, "How is this possible? Sasikala hasn't contacted us."
Sasikala was ordered to serve jail time by the Supreme Court, which yesterday declared her guilty of collecting enormous wealth in the 1990s beyond her known sources of income.
She and Ms Jayalalithaa, who was Accused No 1 in the case, spent 27 days in jail in 2014 before they were acquitted by the Karnataka High Court. The decision was challenged in the Supreme Court.