Immunity from prosecution under benami law may be tendered for full disclosure, and withdrawn for concealment or false evidence.

The Initiating Officer may tender immunity from prosecution to a benamidar or other person, other than the beneficial owner, to obtain evidence relating to a benami transaction, subject to previous sanction and a full and true disclosure of all circumstances. Accepted immunity covers the specified offence and excludes penalty under the relevant provision. It may be withdrawn for non-compliance, concealment, or false evidence, after recorded finding and prior sanction, exposing the person to trial and penalties under the Act.

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