https://www.taxtmi.com/manuals?id=1377 The Principal Commissioner or Commissioner may grant immunity from prosecution when, after abatement of settlement proceedings, the assessee applies before prosecution and, having cooperated with the income-tax authority, makes a full and true disclosure of income; immunity granted for pre-1 June 2007 settlement applications may extend to offences under the IPC or other Central Acts, but such immunity is conditional and may be withdrawn for non-compliance, concealment of material particulars, or false evidence, after which the Act applies as if no immunity had been granted. en-us Thu, 07 Jan 2016 17:34:00 +0530 Thu, 22 Aug 2024 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1377 The Principal Commissioner or Commissioner may grant immunity from prosecution when, after abatement of settlement proceedings, the assessee applies before prosecution and, having cooperated with the income-tax authority, makes a full and true disclosure of income; immunity granted for pre-1 June 2007 settlement applications may extend to offences under the IPC or other Central Acts, but such immunity is conditional and may be withdrawn for non-compliance, concealment of material particulars, or false evidence, after which the Act applies as if no immunity had been granted. Manuals Income Tax Thu, 07 Jan 2016 17:34:00 +0530 https://www.taxtmi.com/manuals?id=1377