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    <title>Insertion of new section 278AB - Power of Commissioner to grant immunity from prosecution.</title>
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    <description>Provision permits the Commissioner to grant immunity from prosecution to applicants whose settlement proceedings under section 245C have abated, provided the application is made before prosecution is instituted and the person, after abatement, cooperates and makes a full and true disclosure; the Commissioner may impose conditions, extend scope for earlier applicants, and withdraw immunity for non compliance or concealment, permitting prosecution as if immunity had not been granted.</description>
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      <title>Insertion of new section 278AB - Power of Commissioner to grant immunity from prosecution.</title>
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      <description>Provision permits the Commissioner to grant immunity from prosecution to applicants whose settlement proceedings under section 245C have abated, provided the application is made before prosecution is instituted and the person, after abatement, cooperates and makes a full and true disclosure; the Commissioner may impose conditions, extend scope for earlier applicants, and withdraw immunity for non compliance or concealment, permitting prosecution as if immunity had not been granted.</description>
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