Insertion of new section 35GA - WT Act - Power of Commissioner to grant immunity from prosecution.

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Full Text of the Document

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....cation for settlement under section 22C and the proceedings for settlement have abated under section 22HA. (2)  The application to the Commissioner under sub-section (1) shall not be made after institution of the prosecution proceedings after abatement. (3)  The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from prosecution....