287 Income Tax Act - Publication of information respecting assessees in certain cases

Section 287 of Income Tax Act 1961 - Publication of information respecting assessees in certain cases

1(1) If the Central Government is of 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 2 or prosecutions under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit.

3 (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the 4 *** Commissioner (Appeals) has expired without an appeal having been presented or the appeal, if presented, has been disposed of.

Explanation.-In the case of a firm, company or other association of persons, 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 if, in the opinion of the Central Government, the circumstances of the case justify it.

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1. Subs. by Act 5 of 1964, s. 45, for section 287 (w.e.f. 1-4-1964).
2. Ins. by Act 41 of 1975, s. 77 (w.e.f. 1-10-1975).
3. Subs. by s. 77, ibid., for sub-section (2) (w.e.f. 1-10-1975).
4. The words and brackets "Deputy Commissioner (Appeals) or the" omitted by Act 21 of 1998, s. 65 (w.e.f. 1-10-1998). Which was substituted as "Deputy Commissioner (Appeals)" for "Appellate Assistant Commissioner" by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988) and the words and brackets "or the commissioner (Appeals)" were inserted after "Appellate Assistant Commissioner" by Act 22 of 1977, s. 39 and the Fifth Schedule (w.e.f. 1-4-1977).