Power to tender immunity from prosecution

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Full Text of the Document

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....the concealment of income or to the evasion of payment of tax on income 1[it is necessary or expedient so to do], tender to such person immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860), or under any other Central Act for the time being in force and also from the imposition of any penalty under this Act on condition of his making a full and true d....