Immunity for voluntary disclosure may be granted subject to conditions but can be withdrawn for non-compliance and false evidence. The Central Government may, on the Board's recommendation, grant immunity from prosecution or penalty under the Act to a person who makes a full and true disclosure, subject to conditions; immunity is unavailable if prosecution has already been instituted before the application, the Board's recommendation is not binding, and immunity may be withdrawn for non compliance or for giving false evidence, after which prosecution and penalty may follow.