Chapter XXIII - Miscellaneous
Section 512
Section 512: publication of information about assessees
Section 512 allows the Central Government to publish the names and case details of assessees involved in proceedings or prosecutions under the Act, where it considers this necessary or expedient in the public interest - subject to a safeguard for penalty cases still open to appeal.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under this Act in respect of such assessees, it may publish such names and particulars in such manner as it thinks fit.
(2) No publication under this section shall be made for any penalty imposed under this Act, until the time for filing an appeal under section 356 or 357 has expired and no appeal has been filed, or if an appeal is filed, it has been disposed of.
(3) The names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published under sub-section (1), if, in the opinion of the Central Government, the circumstances of the case justify it.
Introduction
The Central Government may publish specified assessee information relating to proceedings or prosecutions under the Act when it considers publication necessary or expedient in the public interest.
A publication about an imposed penalty must await the appeal period or disposition of an appeal. The section also permits publication of relevant partners, directors and other named persons when the circumstances justify it.
Key takeaways
Public-interest power
The Government decides whether publication is necessary or expedient in the public interest.
Penalty appeal safeguard
Penalty information cannot be published before the appeal window closes without an appeal, or before a filed appeal is disposed of.
Associated persons
The Act permits publication of certain partners, directors, officers or association members when justified by the circumstances.
Power to publish
"If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings or prosecutions under this Act in respect of such assessees, it may publish such names and particulars in such manner as it thinks fit."
Safeguard for penalty cases
No publication may be made for any penalty imposed under the Act until the time for filing an appeal under section 356 or 357 has expired without an appeal being filed, or, if an appeal is filed, until it has been disposed of.
Publishing names of partners, directors etc.
The names of the partners of a firm, directors, managing agents, secretaries and treasurers, or managers of a company, or members of an association, may also be published if, in the Central Government's opinion, the circumstances of the case justify it.
Step-by-step flow for applying Section 512
- 1
Is the Central Government of the opinion that publication is necessary or expedient in the public interest?
This is the condition in Section 512(1).
- No: No publication under Section 512.
- Yes: Go to the next step.
- 2
What may be published?
Names of assessees and other particulars of proceedings or prosecutions under the Act relating to them, in the manner the Central Government thinks fit.
- 3
Does the publication relate to a penalty imposed under the Act?
- Yes: Under Section 512(2), wait until the time for appeal under section 356 or 357 has expired with no appeal filed, or, if an appeal is filed, until it is disposed of. Then go to step 4.
- No: Go to the next step.
- 4
Should connected persons also be named?
Under Section 512(3), partners of a firm; directors, managing agents, secretaries and treasurers or managers of a company; or members of an association may also be published if the Central Government considers the circumstances justify it.
Practical checklist
Do
- Identify whether the proposed publication concerns a penalty or other proceedings or prosecution, and check the Government’s stated public-interest basis.
- For a penalty, retain the section 356 or 357 appeal deadline and, where filed, its disposal record. Check separately why publication of an associated person’s name is considered justified.
Avoid
- Do not extend the specific penalty-appeal restriction to every type of publication without checking the provision’s scope.
Illustrative example
Worked example: a penalty under appeal
Hypothetical facts (illustration only, not a real taxpayer): A penalty is imposed under the Act on Delta Traders Pvt Ltd. The company files an appeal within the time allowed. The Central Government considers that publishing the case would be in the public interest.
Public interest
The opinion required by Section 512(1) is assumed to be formed.
Penalty bar
Because the matter is a penalty and an appeal has been filed, Section 512(2) bars publication until the appeal is disposed of.
After disposal
Once the appeal is disposed of, the Central Government may publish the name and particulars in the manner it thinks fit.
Directors
The directors may also be named only if the Central Government considers the circumstances justify it (Section 512(3)).
Outcome
- No publication of the penalty can be made while the appeal is pending.
- Naming the directors needs a separate opinion of the Central Government.
Frequently asked questions
Can the government publish my name over a penalty that I'm still appealing?
No - Section 512(2) bars publication in respect of a penalty until the time to file an appeal under section 356 or 357 has expired without an appeal, or, if an appeal is filed, until it has been disposed of.
Can company directors or firm partners be named as well as the assessee?
Yes - Section 512(3) allows the names of partners, directors, managing agents, secretaries and treasurers, or managers or members, to be published if the Central Government considers the circumstances justify it.
Need help applying this provision to your situation?
Talk to our tax team about this sectionLast updated 10 October 2026