Section 287 empowers the Central Government, if it is of opinion that it is necessary or expedient in the public interest, to publish the names of any assessees and other particulars relating to any proceedings or prosecutions under the Act in respect of them, in such manner as it thinks fit.
Publication relating to a penalty is restricted. It cannot be made until the time for presenting an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) has expired without an appeal, or, if an appeal is presented, until it has been disposed of. The Act's note records that the words "Joint Commissioner (Appeals) or to the" were inserted by Act No. 08 of 2023, with effect from 1-4-2023.
Operative consequences
Names and particulars of proceedings or prosecutions may be published once the public-interest opinion is formed.
A penalty cannot be published while the first appeal remains open or pending.
For a firm, company or other association of persons, the names of partners, directors, managing agents, secretaries and treasurers, managers or members may also be published where the Central Government considers the circumstances justify it.
Status
Section 287 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 512.
Function in the statutory architecture
Section 287 empowers the Central Government, if it is of opinion that it is necessary or expedient in the public interest, to publish the names of any assessees and other particulars relating to any proceedings or prosecutions under the Act in respect of them, in such manner as it thinks fit.
Publication relating to a penalty is restricted. It cannot be made until the time for presenting an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) has expired without an appeal, or, if an appeal is presented, until it has been disposed of. The Act's note records that the words "Joint Commissioner (Appeals) or to the" were inserted by Act No. 08 of 2023, with effect from 1-4-2023.
Operative consequences
Status
Section 287 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 512.