Immunity from prosecution for taxpayers who cooperate and fully disclose income, subject to conditions and withdrawal.

Provision permits the Commissioner to grant immunity from prosecution to applicants whose settlement proceedings under section 245C have abated, provided the application is made before prosecution is instituted and the person, after abatement, cooperates and makes a full and true disclosure; the Commissioner may impose conditions, extend scope for earlier applicants, and withdraw immunity for non compliance or concealment, permitting prosecution as if immunity had not been granted.

---

---

---