§ 512
Chapter XXIII — Miscellaneous
Publication of information respecting assessees in certain cases
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.
(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.
Appearance by registered valuer in certain matters.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business