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[Cites 0, Cited by 0] [Section 519] [Entire Act]

Union of India - Subsection

Section 519(2) in The Income Tax Act, 2025

(2)A tender of immunity made to, and accepted by, the person concerned, shall, to the extent to which the immunity extends, render him immune from prosecution for any offence in respect of which the tender was made, or from the imposition of any penalty under this Act.