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    <title>Publication of information respecting assessees in certain cases</title>
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    <description>The Central Government may publish names and particulars of persons connected to tax proceedings or prosecutions in the public interest, including assessees, participants of unincorporated bodies, and specified company officers, and may do so in any manner; however, publication concerning penalties is barred until the time for appealing to the Commissioner (Appeals) has lapsed without an appeal or, if appealed, until the appeal is disposed of.</description>
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      <description>The Central Government may publish names and particulars of persons connected to tax proceedings or prosecutions in the public interest, including assessees, participants of unincorporated bodies, and specified company officers, and may do so in any manner; however, publication concerning penalties is barred until the time for appealing to the Commissioner (Appeals) has lapsed without an appeal or, if appealed, until the appeal is disposed of.</description>
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