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Immunity from prosecution: conditional grants require full and true disclosure and are revocable if falsehood or concealment is found.
Immunity from prosecution allows the Central Government to grant discretionary, conditional immunity to persons concerned in concealment of income or tax evasion in exchange for a full and true disclosure, with written reasons required for the grant; acceptance limits prosecution and penalty to the scope specified, while failure to fully comply permits the government to record a finding and withdraw immunity, rendering the person liable to trial and penalty as if immunity had never been granted.