Publication of information permits disclosure of taxpayer identities in tax proceedings when public interest and appeal conditions are satisfied. Central Government may publish names and particulars of persons in respect of proceedings under the Chapter when deemed necessary in the public interest, including names of partners, directors and other responsible persons in firms, companies or associations where justified; publication must be in the prescribed manner and shall not be made in relation to a penalty until the time for filing an appeal has expired without an appeal or any filed appeal has been disposed of.