Power to tender immunity from prosecution.

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Full Text of the Document

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.... of payment of tax on income it is necessary or expedient so to do, for reasons to be recorded in writing, tender to such person,- (a) immunity from prosecution for any offence under this Act or under the Bharatiya Nyaya Sanhita, 2023 (45 of 2023), or under any other Central Act in force; and (b) from imposition of any penalty under this Act on condition of his making a full and true disclosur....