CMA Final · Direct Tax Laws and International Taxation · Penalties and Prosecutions
Under section 512 of the Income-tax Act, 2025, publication of names of assessees relating to a penalty imposed can be made only when:
Publication is allowed only after the appeal period under section 356 or 357 has lapsed without an appeal, or after any appeal filed is disposed of. Section 512(2) thus prevents publication while an appeal against the penalty is pending.
- AThe penalty order has been passed, even if an appeal is pending
- BThe time for filing an appeal under section 356 or 357 has expired and no appeal is filed, or an appeal filed has been disposed ofCorrect
- CThe assessee has failed to pay the penalty within the due date
- DA prosecution has been decided by a court of law
Explanation
Section 512(2) bars publication for any penalty until the time for appeal under section 356 or 357 has expired with no appeal filed, or any appeal filed has been disposed of. A pending appeal therefore blocks publication. Payment default or prosecution outcome is not the condition.
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