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Section 287 - Publication of information respecting assessees in certain cases - Income-tax Act, 1961Extract 1 [Publication of information respecting assessees in certain cases. 287. (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 6 [ to the Joint Commissioner (Appeals) or to the 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.] ------------------------ Notes :- 1. Substituted by the Finance Act, 1964, w.e.f. 1-4-1964. 2. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 3. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 4. Words Deputy Commissioner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier, Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 6. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, to the 4 [* * *] 5 [Commissioner (Appeals)
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