Immunity from prosecution: new conditional immunity and extended procedural time limits alter benami investigation processes. Amendments revise section 24 to require benamidars or beneficial owners to furnish explanations within up to three months from the end of the month in which notice is issued, extend the Initiating Officer's provisional attachment and decision periods from ninety days to four months measured from that month end, and change the referral period to one month from the end of the month in which an attachment order is passed. A new section 55A permits the Initiating Officer, with prior competent authority sanction, to tender conditional immunity to a benamidar or other person (excluding the beneficial owner) for full and true disclosure, provides that accepted immunity shields against prosecution and penalties under section 53 to the extent granted, and allows withdrawal of immunity and subsequent prosecution if conditions are breached.