Power to tender immunity from prosecution.

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..... 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 disclosure of the who .....

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..... n withdrawn under sub-section (3) may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have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 imposition of any penalty under this Act to which he would otherwise have been liable. - Clause 519 of the Bill seeks to provide for the power to tend .....

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