Power to tender immunity from prosecution

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..... n of any penalty under this Code. (2) The immunity under sub-section (1) shall be granted by the Central Government, if- (a) the person makes a full and true disclosure of the whole circumstances relating to the concealment of income or evasion of payment of tax on income; (b) it is of the opinion that it is necessary, or expedient, so to do; and (c) the reasons for the opin .....

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..... n withdrawn under sub-section (4), may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have been guilty in connection with the same matter and shall also become liable to the imposition of any penalty under this Code to which he would otherwise have been liable. - - statute, statutory provisions legislation, law, enac .....

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