Bar on prosecution and on inadmissibility of evidence in certain circumstances

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..... t year] in respect of which the penalty imposed or imposable on him under clause ( iii ) of sub-section (1) of section 18 has been reduced or waived by an order under section 18B. (2) Where any proceeding for prosecution has been taken against any person under this Act, any statement made or account or other document produced by such person before 2 [any wealth-tax authority (not being .....

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