Singh, said to be close to Tiwari, was the officer in charge of Diviyapur police station in the vicinity of the murder spot.
Tiwari had taken the fatally injured Gupta to the police station. Police two hours later took him to a hospital where he was declared dead.
Eleven accused, including Tiwari, have been arrested.
Police failed to get Singh's remand July 25 when he was arrested after remaining absconding for seven months.
On May 12, the Allahabad High Court had transferred the murder trial from the Auraiya district court to a Lucknow sessions court and ordered the trial to be completed within six months.