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Insertion of new section 278AB.

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....ing immunity from prosecution, if he has made an application for settlement under section 245C and the proceedings for settlement have abated under section 245HA. (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, g....

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