Public disclosure of taxpayers' identities allowed in the public interest, with penalty disclosures deferred pending appeal proceedings.

The Commissioner or an authorised officer may publish a person's name and particulars relating to proceedings or prosecutions under the Act when considered necessary or expedient in the public interest. Publication concerning penalties is restricted until the appeal period to the Appellate Authority expires without an appeal or any appeal is disposed of. For firms, companies or associations, the Commissioner may also publish names of partners, directors, managing agents, secretaries, treasurers, managers or members if circumstances justify it.

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