Power to tender immunity enables the government to grant and withdraw immunity from prosecution and penalties for full disclosure.

The Central Government may tender immunity from prosecution and from penalties under the Code or other Central Acts where a person makes a full and true disclosure of concealment or tax evasion, the Government considers it necessary or expedient and records reasons in writing; accepted tenders render the person immune to prosecution and penalty to the extent specified, but immunity may be withdrawn if the person wilfully concealed particulars, gave false evidence, or failed to comply with conditions, after which prosecution and penalties may be pursued.

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