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of <h1>Tax Settlement Applicants Can Seek Immunity Before Prosecution Under Income Tax Rules</h1> A person who has applied for settlement under the relevant income tax provisions and whose settlement proceedings have abated may apply to the Principal Commissioner or Commissioner for immunity from prosecution, provided the application is made before prosecution begins. Immunity may be granted if the person cooperates fully with the tax authorities and discloses all income truthfully. For applications made before June 1, 2007, immunity may extend to offences under other laws as well. Immunity can be withdrawn if the person fails to comply with conditions or is found to have concealed material information or provided false evidence after the abatement, allowing prosecution to proceed for the original or related offences.
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