Immunity from prosecution for tax concealment granted for full, true disclosure but withdrawn for falsehood or concealment. Central Government may tender immunity from prosecution and from imposition of penalties under the Income-tax Act to a person appearing to have been concerned in concealment of income or tax evasion, conditioned on a full and true disclosure; acceptance renders the person immune to the extent specified, and immunity is withdrawn if the person wilfully conceals information or gives false evidence, enabling prosecution and imposition of penalties thereafter.