Power of or Principal Commissioner or Commissioner to grant immunity from prosecution. – Section 278AB

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....ty from prosecution u/s 278AB * The application for the immunity must be made by the assessee to the PCIT or CIT before institution of the prosecution proceedings after abatement. * The or Principal Commissioner or Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from prosecution for any offence under this Act, if he is satisfied that the....