https://www.taxtmi.com/acts?id=8778 A person whose settlement proceedings have abated may apply to the Principal Commissioner or Commissioner for immunity from prosecution before prosecution is instituted; the Commissioner may grant conditional immunity if the person cooperates after abatement and makes a full and true disclosure of income and its sources, but immunity may be withdrawn for non compliance or if the person concealed material particulars or gave false evidence, after which prosecution may proceed. en-us Wed, 07 May 2008 17:44:13 +0530 Mon, 11 Aug 2025 17:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8778 A person whose settlement proceedings have abated may apply to the Principal Commissioner or Commissioner for immunity from prosecution before prosecution is instituted; the Commissioner may grant conditional immunity if the person cooperates after abatement and makes a full and true disclosure of income and its sources, but immunity may be withdrawn for non compliance or if the person concealed material particulars or gave false evidence, after which prosecution may proceed. Act-Rules Income Tax Wed, 07 May 2008 17:44:13 +0530 https://www.taxtmi.com/acts?id=8778