Amendment status not verified — confirm the current text below against the official source.
No statement made by a person in the course of giving evidence in an inquiry before the Commissioner shall subject him to, or be used against him, in any civil or criminal proceeding, except in a prosecution for giving false evidence by such person: Provided that the statement is-- (a) made in reply to a question which is required by the Commissioner to answer; or (b) relevant to the subject matter of the inquiry.