Immunity from prosecution: central government may tender conditional immunity for full disclosure, subject to withdrawal for noncompliance. Power to tender immunity from prosecution authorises the Central Government to offer immunity from prosecution and from imposition of penalties under the Act to a person appearing concerned in concealment of income or tax evasion, conditional on making a full and true disclosure; immunity extends only as specified in the tender and accepted by the person, and may be withdrawn where the person fails to comply, wilfully conceals information, or gives false evidence, after which prosecution and penalty liability may follow.