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    <title>Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.</title>
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    <description>The designated authority, subject to conditions in section 204, may grant immunity from instituting proceedings for offences under the Income-tax Act or Wealth-tax Act, grant immunity from or waiver of penalties in respect of specified tax declared or tax arrears to the extent penalties exceed declared amounts, and waive interest in respect of declared specified tax or tax arrears to the extent interest exceeds declared amounts.</description>
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      <description>The designated authority, subject to conditions in section 204, may grant immunity from instituting proceedings for offences under the Income-tax Act or Wealth-tax Act, grant immunity from or waiver of penalties in respect of specified tax declared or tax arrears to the extent penalties exceed declared amounts, and waive interest in respect of declared specified tax or tax arrears to the extent interest exceeds declared amounts.</description>
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