Section 7(4) in Taxation On Income (Investigation Commission) Act, 1947
(4)Except with the previous sanction of the Central Government,-(a) no suit, prosecution or other legal proceeding shall be instituted against any person in any civil or criminal court for any evidence given by him in any proceedings before the Commission, and(b)no evidence so given shall be admissible in evidence against such person in any suit, prosecution or other proceeding before such Court.
