Publication of assessee information permitted for public interest, subject to appeal non presentation or disposal safeguards.

Central Government may publish names of assessees and particulars of proceedings under the Income tax Act in the public interest, but publication concerning penalties or convictions is prohibited until the time for presenting an appeal has expired without an appeal or any presented appeal has been disposed of; where firms, companies or associations are involved, the names of partners, directors, managing agents, secretaries, treasurers, managers or members may also be published if circumstances justify.

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