Public interest publication power allows tax authority to disclose persons' identities, subject to appeal-stage restrictions. The Commissioner or an authorised officer may publish a person's name and particulars of proceedings under the Act when necessary in the public interest, in any manner deemed fit. Publication of penalties is prohibited until the appeal period to the Appellate Authority expires without an appeal or until any appeal is disposed of. For firms, companies or associations, associated persons' names may also be published if circumstances justify it, subject to the Commissioner's discretion and the procedural timing restriction on penalty publication.