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<h1>Government can publish names of tax defaulters after appeal period under Income-tax Act provisions</h1> The Central Government may publish the names and relevant details of assessees involved in proceedings or prosecutions under the Income-tax Act if deemed necessary in the public interest. Publication related to penalties is restricted until the appeal period has expired or any appeal filed has been resolved. In cases involving firms, companies, or associations, the names of partners, directors, managing agents, or other key officials may also be published if justified. The Government may withhold publication if it considers it necessary for revenue interests, with reasons recorded in writing. Notifications of such publications must be laid before Parliament and override conflicting provisions in other sections of the Act. These provisions apply to penalties and proceedings initiated after April 1, 1960, including those under the previous Income-tax Act.