Publication of information respecting assessees in certain cases

Section 512 — PUBLICATION OF INFORMATION RESPECTING ASSESSEES IN CERTAIN CASES

Section 512 of the Income-tax Act, 2025 corresponds to s. 287 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Section 512 empowers the Central Government to publish the names of assessees and other particulars of proceedings or prosecutions under the Act against them. The trigger is the Central Government's opinion that publication is necessary or expedient in the public interest; publication may be made in such manner as it thinks fit. Publication relating to a penalty is deferred until the appeal stage is complete, and the names of persons connected with a firm, company or association may also be published where the circumstances justify it.

KEY ELEMENTS

• Sub-section (1): if the Central Government is of the opinion that it is necessary or expedient in the public interest, it may publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under the Act in respect of them, in such manner as it thinks fit.
• Sub-section (2): no publication may be made for any penalty imposed under the Act until the time for filing an appeal under s. 356 or s. 357 has expired and no appeal has been filed, or, if an appeal is filed, until it has been disposed of.
• Sub-section (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 Central Government's opinion the circumstances of the case justify it.

CHANGES FROM THE 1961 ACT

The section corresponds to s. 287 of the 1961 Act and is substantively the same. Visible differences: "cause to be published" becomes "publish"; the appeal bar in sub-section (2) refers to filing an appeal under s. 356 or s. 357, where the 1961 text referred to presenting an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals); and the Explanation to s. 287 becomes sub-section (3), without the opening words "In the case of a firm, company or other association of persons", and with an express link to sub-section (1).

PRACTITIONER NOTES

• Publication under sub-section (1) depends on the Central Government forming the opinion that it is necessary or expedient in the public interest.
• For penalties, the bar in sub-section (2) lasts until the appeal time has expired with no appeal filed, or until any appeal filed has been disposed of.
• The bar in sub-section (2) is expressed only for penalties; the section does not state a similar bar for other proceedings or prosecutions.
• Publication of the names of partners, directors, members and the other persons listed in sub-section (3) requires the Central Government's opinion that the circumstances of the case justify it.

CROSS-REFERENCES

• s. 356 — appeals before the Joint Commissioner (Appeals), the time for which governs the bar in sub-section (2).
• s. 357 — appeals before the Commissioner (Appeals), likewise.
• s. 287 of the 1961 Act — corresponding provision.