Publication of taxpayer information may be authorised in the public interest, subject to appeal safeguards preventing premature disclosure.

Commissioner or an authorised officer may publish the name and particulars of persons connected to proceedings or prosecution under the Act when necessary in the public interest, including associated individuals of firms or companies where justified; however, information regarding penalties may not be published while an appeal to the Appellate Authority is pending and may be published only after the appeal opportunity has lapsed or any appeal has been disposed of.

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