Section 512 — Power to Make Exemption etc by Notification | ITA 2025

Section 512 of the Income-tax Act, 2025 corresponds to s. 295 A / 296 / 297 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE CG by notification may make rules for matters not specifically covered. Subordinate-legislation power --…

Section 512 — - POWER TO MAKE EXEMPTION ETC BY NOTIFICATION

Section 512 of the Income-tax Act, 2025 corresponds to s. 295A / 296 / 297 of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) If the Central Government is of the opinion that it is necessary or expedient i n the public interest to publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under this Act in respect of such assessees, it may publish such names and particulars in such manner as it thinks fit.

(2) No publication under this section shall be made for any penalty imposed under this Act, until the time for filing an appeal under section 356 or 357 has expired and no appeal has been filed, or if an appeal is filed, it has been disposed of.

(3) The names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published under sub-section (1), if, in the opinion of the Central Government, the circumstances of the case justify it. Appearance by registered valuer in certain matters.

STATUTORY ARCHITECTURE

CG by notification may make rules for matters not specifically covered. Subordinate-legislation power -- subject to Parliamentary review.

PRACTITIONER PLANNING NOTES

Exemption Notifications under s. 10 [s. 11 of 2025] flow from this rule-making power.

CROSS-REFERENCES

s. 533 [295] -- Rules.
s. 535 [298] -- Removal of difficulty.
s. 536 [Repeal] -- Saving clause.

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INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 512 -- Power to Make Exemption etc by Notification	s. 295A / 296 / 297