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CMA Final · Direct Tax Laws and International Taxation · Penalties and Prosecutions

Under the Income-tax Act, 2025, the Central Government may publish the names of assessees and particulars of proceedings or prosecutions in the public interest. In the case of a penalty imposed on an assessee, when can such publication be made?

Publication of an assessee's name for a penalty is allowed only after the time for filing an appeal has expired and no appeal has been filed, or, where an appeal is filed, after that appeal has been disposed of. The assessee's appeal rights are protected first.

  1. AImmediately after the penalty order is passed, to serve as a deterrent
  2. BOnly after the time for filing an appeal has expired with no appeal filed, or if an appeal was filed, after it is disposed ofCorrect
  3. COnly after the penalty has been fully recovered from the assessee
  4. DOnly after the Principal Commissioner has approved the publication in writing

Explanation

Section 512(2) bars publication for any penalty until the appeal period has lapsed without an appeal, or until a filed appeal is disposed of. Publishing immediately after the order would defeat the assessee's appeal right. Recovery of the penalty is not a condition for publication.

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