Immunity from prosecution: government may tender conditional immunity for full disclosure and withdraw it for non compliance. The Central Government may tender immunity from prosecution and from imposition of penalties under this Act to persons involved in concealment of income or tax evasion, conditioned on their making a full and true disclosure. Acceptance renders the person immune to the extent of the tender, but the Government may withdraw immunity by recording a finding if the person fails to comply, wilfully conceals information, or gives false evidence, after which prosecution and penalty exposure may follow.