Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 278AB] [Entire Act] Union of India - Subsection Section 278AB(1) in The Income Tax Act, 1961 (1)A person may make an application to the Commissioner for granting immunity from prosecution, if he has made an application for settlement under section 245-C and the proceedings for settlement have abated under section 245-HA.