Power to tender immunity from prosecution

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..... in or privy to the concealment of income or to the evasion of payment of tax on income 1 [it is necessary or expedient so to do], tender to such person immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860), or under any other Central Act for the time being in force and also from the imposition of any penalty under this Act on condition of his makin .....

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..... may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have been guilty in connection with the same matter and shall also become liable to the imposition of any penalty under this Act to which he would otherwise have been liable. --------------------------- Notes :- 1. Inserted by the Finance Act, 19 .....

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