Insertion of new section 35GA - WT Act - Power of Commissioner to grant immunity from prosecution.

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..... on for settlement under section 22C and the proceedings for settlement have abated under section 22HA. ( 2 ) The application to the Commissioner under sub-section ( 1 ) shall not be made after institution of the prosecution proceedings after abatement. ( 3 ) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from prosecution for any o .....

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..... y as if such immunity had not been granted. ( 5 ) The immunity granted to a person under sub-section ( 3 ) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars, material to the assessment, from the wealth-tax authority or had given false evidence, and thereupon such person may be .....

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