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.
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.
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.
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Talk to our tax team about this sectionLast updated 9 September 2026