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of <h1>Government can grant immunity from tax prosecution under Clause 519 for full disclosure</h1> Clause 519 of the Income Tax Bill, 2025 empowers the Central Government to grant immunity from prosecution and penalty to individuals involved in tax evasion or income concealment, contingent upon full and true disclosure. The provision mirrors Section 291 of the Income-tax Act, 1961, with the primary update being the reference to the Bharatiya Nyaya Sanhita, 2023 instead of the Indian Penal Code. The immunity is conditional and revocable, requiring written reasons for grant and allowing withdrawal if recipients fail to comply, willfully conceal information, or provide false evidence. The provision serves as a tool to secure evidence against principal tax offenders by incentivizing cooperation from accomplices and facilitators. Upon withdrawal, individuals may be prosecuted for original offenses as if immunity was never granted, ensuring accountability and deterring misuse of the provision.
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