Immunity from prosecution available for post abatement cooperation and full disclosure, subject to conditional withdrawal. The Commissioner may grant immunity from prosecution to a person whose settlement proceedings have abated, provided the person applies before prosecution is instituted, cooperates with the wealth tax authority after abatement and makes a full and true disclosure of net wealth and its derivation. The Commissioner may impose conditions and may withdraw immunity if conditions are breached or if the person concealed material particulars or gave false evidence, in which case proceedings may continue as if immunity had not been granted. Transitional provision extends immunity scope for earlier settlement applications.