Power to tender immunity from prosecution

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Full Text of the Document

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....r this Code. (2) The immunity under sub-section (1) shall be granted by the Central Government, if- (a) the person makes a full and true disclosure of the whole circumstances relating to the concealment of income or evasion of payment of tax on income; (b) it is of the opinion that it is necessary, or expedient, so to do; and (c) the reasons for the opinion is recorded in writing. (3) ....