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    <title>Names of the assessees on whom penalties more than Rs.5000 should be published in Gazette of India and important local newspaper.</title>
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    <description>Publication in the Gazette and important local newspapers is required only for penalties which individually meet or exceed the prescribed monetary threshold for a particular assessment year; multiple penalties across assessment years must not be aggregated to determine publication eligibility, and where multiple assessment-year penalties occur in a financial year, only those individual penalties exceeding the threshold are to be published.</description>
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      <description>Publication in the Gazette and important local newspapers is required only for penalties which individually meet or exceed the prescribed monetary threshold for a particular assessment year; multiple penalties across assessment years must not be aggregated to determine publication eligibility, and where multiple assessment-year penalties occur in a financial year, only those individual penalties exceeding the threshold are to be published.</description>
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