Power to tender immunity from prosecution.

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....al Act for the time being in force; and           (b) the imposition of any penalty under 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....

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....has—      (a) wilfully concealed any particular which has the effect of altering the opinion 10 formed under sub-section (2);      (b) given any false evidence; or      (c) not complied with any condition on which the tender was made.    (5) The person, whose immunity has been withdrawn under sub-section ....