Publication of information respecting assessees in certain cases
[Section-512 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 512(1) of Income Tax Act 2025
512(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.
Section 512(2) of Income Tax Act 2025
512(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.
Section 512(3) of Income Tax Act 2025
512(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.
FAQs on Section 512 of Income Tax Act 2025
What does Section 512(1) of the Income Tax Act, 2025 empower the Central Government to do?
Section 512(1) empowers the Central Government to publish the names and other particulars of assessees involved in proceedings or prosecutions under the Act, if it believes it is necessary or expedient in the public interest.
Can the Central Government choose the manner in which the names and details of assessees are published?
Yes, the Central Government may publish the names and particulars in such manner as it thinks fit.
Is there any restriction on publishing details of assessees penalized under this Act?
Yes, as per Section 512(2), no publication related to a penalty imposed under the Act shall be made 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.
Why is there a condition on publishing details related to penalties?
This condition ensures that the rights of the assessee to appeal are fully exercised before any public disclosure is made.
Can names of persons associated with an assessee entity also be published?
Yes, under Section 512(3), the names of 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 believes the circumstances justify it.
On what basis can names of associated persons be published?
Their names can be published if the Central Government is of the opinion that the circumstances of the case justify such publication in the public interest.
Does Section 512 apply to both proceedings and prosecutions under the Act?
Yes, it applies to both proceedings and prosecutions under the Income Tax Act, 2025.
Is the publication of information under Section 512 mandatory?
No, it is discretionary. The Central Government may publish such information if it considers it necessary or expedient in the public interest.
Does the section mention how the public interest is to be determined?
No, the section does not define ‘public interest’; it is left to the opinion of the Central Government.
Can the assessee challenge the publication of their name under this section?
While the section does not explicitly mention any remedy, general legal principles would allow an assessee to challenge the publication through appropriate legal channels if it is arbitrary or unjustified.
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