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of <h1>Amendment to Section 245H: No Immunity if Prosecution Started Before 245C Application; Immunity Withdrawn for Non-Compliance.</h1> Section 245H of the Income-tax Act was amended by the Finance Act, 1987, effective June 1, 1987. The amendment introduced a proviso in sub-section (1) stating that the Settlement Commission cannot grant immunity if prosecution proceedings were initiated before the application under section 245C was received. A new sub-section (1A) was added, stipulating that immunity will be withdrawn if the person fails to pay the specified sum or comply with conditions of the settlement order. Additionally, specific words were removed from sub-section (2) concerning non-compliance with immunity conditions.
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