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    <title>Amendment of section 22H</title>
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    <description>The amendment to section 22H adds a proviso denying the Settlement Commission power to grant immunity from prosecution under the Indian Penal Code or any Central Act other than the Wealth tax Act and the Income tax Act to persons applying under section 22C on or after the commencement, thereby limiting immunity to matters arising under the Wealth tax and Income tax Acts and excluding other Central enactments and IPC offences.</description>
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      <description>The amendment to section 22H adds a proviso denying the Settlement Commission power to grant immunity from prosecution under the Indian Penal Code or any Central Act other than the Wealth tax Act and the Income tax Act to persons applying under section 22C on or after the commencement, thereby limiting immunity to matters arising under the Wealth tax and Income tax Acts and excluding other Central enactments and IPC offences.</description>
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