Publication of tax defaulters' names with revised thresholds and stricter inclusion criteria for pending proceedings and recoverability. Revised monetary thresholds and a single-part consolidated publication are mandated for publishing names of tax defaulters under section 287; lists must contain defaulters with tax outstanding for two years or more and be published in the Gazette, specified newspapers and office notice boards. Names are to be included only after disposal of revision petitions, specified remedial applications, or appellate orders given effect to; amounts covered by stay orders, appellate refunds, or advance tax awaiting adjustment are excluded from default calculations. A short post-appellate payment period allows deletion if dues are cleared before press submission.