Immunity from prosecution may be tendered for evidence if conditional on full and true disclosure and subject to withdrawal. Central Government may tender immunity from prosecution and penalties under the Wealth-tax Act and from offences under the Indian Penal Code or other Central Acts to a person involved in concealment of net wealth or tax evasion, provided the person makes a full and true disclosure of all circumstances; acceptance confers immunity to the extent tendered, and recorded findings of non compliance, wilful concealment, or false evidence render the immunity withdrawn and permit prosecution and penalty imposition.
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.
Immunity from prosecution may be tendered for evidence if conditional on full and true disclosure and subject to withdrawal.
Central Government may tender immunity from prosecution and penalties under the Wealth-tax Act and from offences under the Indian Penal Code or other Central Acts to a person involved in concealment of net wealth or tax evasion, provided the person makes a full and true disclosure of all circumstances; acceptance confers immunity to the extent tendered, and recorded findings of non compliance, wilful concealment, or false evidence render the immunity withdrawn and permit prosecution and penalty imposition.
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