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of <h1>Settlement Commission Can't Grant Immunity for Non-Tax Offenses Under Other Central Acts, Clarifies Circular.</h1> The circular addresses the authority of the Settlement Commission under Section 245(H) of the Income-tax Act, 1961, regarding granting immunity from prosecution for offenses under other Central Acts, including the Central Excises and Salt Act, 1944. It clarifies that the Settlement Commission does not have the power to grant such immunity for offenses that do not involve concealment of income or tax evasion. This conclusion follows advice from the Ministry of Law. Pending cases should be resolved based on this interpretation.
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