Publication of taxpayer information: Commissioner may publish names and proceeding particulars, subject to appeal-stage restrictions. The Commissioner or an authorised officer may publish the name of any person and particulars of proceedings or prosecutions under the Act when considered necessary or expedient in the public interest. Publication of penalties is deferred until the appeal period to the Appellate Authority has lapsed without an appeal or any appeal presented has been disposed of. For firms, companies or associations, the names of partners, directors, managing agents, secretaries, treasurers, managers or members may also be published if circumstances justify it.