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

Union of India - Subsection

Section 519(3) in The Income Tax Act, 2025

(3)If it appears to the Central Government that any person to whom immunity has been tendered under this section––
(a)has not complied with the conditions on which the tender was made; or
(b)is wilfully concealing anything; or
(c)is giving false evidence, the Central Government may record a finding to that effect, and thereupon the immunity shall be deemed to have been withdrawn.