Waiver of penalty and prosecution immunity: e DRC may grant relief and remove difficulties in implementing its orders. The e DRC may waive penalties or grant immunity from prosecution on fulfilment of prescribed conditions; its proceedings are deemed a judicial proceeding for certain penal provisions and income tax authorities are treated as Civil Courts for specified evidence provisions; the e DRC may remove difficulties in giving effect to its orders on its own motion or on application routed through the Principal Commissioner or Commissioner, so long as such removal is not inconsistent with the Act.