Immunity from prosecution barred for settlement applications; limits immunity to income-tax and wealth-tax regimes under central law. The amendment provides that the Settlement Commission shall not grant immunity from prosecution for offences under the Indian Penal Code or any Central Act other than the Income-tax Act and the Wealth-tax Act to persons making applications under section 245C on or after 1 June 2007, confining immunity to the income-tax and wealth-tax statutory schemes.
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Provisions expressly mentioned in the judgment/order text.
Immunity from prosecution barred for settlement applications; limits immunity to income-tax and wealth-tax regimes under central law.
The amendment provides that the Settlement Commission shall not grant immunity from prosecution for offences under the Indian Penal Code or any Central Act other than the Income-tax Act and the Wealth-tax Act to persons making applications under section 245C on or after 1 June 2007, confining immunity to the income-tax and wealth-tax statutory schemes.
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