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Insertion of new section 18BA - WT Act - Power of Commissioner to grant immunity from penalty.

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....ment under section 22C and the proceedings for settlement have abated under section 22HA; and (b) the penalty proceedings have been initiated under this Act. (2) The application to the Commissioner under sub-section (1) shall not be made after the imposition of penalty after abatement. (3) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immuni....

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Insertion of new section 18BA - WT Act - Power of Commissioner to grant immunity from penalty.