https://www.taxtmi.com/circulars?id=68395 Immunity from penalty and prosecution under Section 245H(1) may be granted only after satisfaction of statutory conditions; when independent evidence shows substantially more concealed income than disclosed in the original application, later piecemeal disclosures made during proceedings do not qualify as true and full disclosure and immunity should not be granted. en-us Thu, 27 Feb 2014 00:00:00 +0530 Wed, 02 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68395 Immunity from penalty and prosecution under Section 245H(1) may be granted only after satisfaction of statutory conditions; when independent evidence shows substantially more concealed income than disclosed in the original application, later piecemeal disclosures made during proceedings do not qualify as true and full disclosure and immunity should not be granted. Circulars Income Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68395