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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Immunity from prosecution for tax concealment granted for full, true disclosure but withdrawn for falsehood or concealment.</h1> 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on a full and true disclosure; acceptance renders the person immune to the extent specified, and immunity is withdrawn if the person wilfully conceals information or gives false evidence, enabling prosecution and imposition of penalties thereafter.

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