Indian Income-tax Law | Updated 28 October 2026

Section 287 of Income Tax Act 1961: Publication of Information Respecting Assessees

Section 287 authorised the Central Government to publish an assessee's name and information about tax proceedings or prosecutions when publication was considered necessary or expedient in the public interest. From 1 April 2026, the corresponding provision is Section 512 of the Income-tax Act, 2025.

Which law applies? The Income-tax Act, 2025 took effect on 1 April 2026. Under its savings provisions, the 1961 Act continues to govern relevant earlier tax years and proceedings. Read Section 287 for the former regime and Section 512 for the new regime.

Section 287 of the Income-tax Act, 1961

Sub-section (1): Power to publish information

Where the Central Government considered publication necessary or expedient in the public interest, it could publish the names of assessees and other particulars relating to proceedings or prosecutions under the Act. The provision gave the Government discretion over the manner of publication; it did not impose a general duty to publicise every tax case.

Sub-section (2): Protection while a penalty appeal is pending

Information concerning a penalty imposed under the Act could not be published under this section until the period for appealing to the relevant appellate authority had expired without an appeal, or an appeal that had been filed had been disposed of. The appeal safeguard is specific to publication in relation to an imposed penalty.

Explanation: Names of associated individuals

In appropriate circumstances, the Central Government could also publish the names of partners of a firm, directors or specified officers of a company, or members of an association of persons, where the circumstances justified doing so.

Section 512 of the Income-tax Act, 2025

Section 512(1) continues the Central Government's public-interest power to publish names of assessees and particulars of proceedings or prosecutions. Section 512(2) prohibits publication in respect of an imposed penalty until the appeal period under Section 356 or Section 357 has expired without an appeal, or a filed appeal has been disposed of. Section 512(3) expressly deals with publication of names of partners, directors, relevant company officers and association members when justified.

The new provision retains the essential public-interest test and penalty-appeal safeguard, while presenting the rule in three numbered sub-sections rather than using a separate explanation for associated persons.

Meaning of important legal expressions

Assessee: A person within the statutory definition who is liable to tax or another amount, or is otherwise treated as an assessee under the relevant Act.
Public interest: The statutory basis on which the Central Government must consider publication necessary or expedient; it is not an automatic consequence of a tax demand.
Proceedings: Tax-related statutory processes, which may include assessment, penalty or appellate proceedings depending on the context.
Prosecution: Criminal proceedings concerning an alleged offence under income-tax law.
Penalty appeal: A statutory challenge to an appealable penalty order. Under the 2025 Act, Sections 356 and 357 identify the relevant appellate routes referred to in Section 512(2).

Practical application

Example 1 - Penalty appeal filed: Where a penalty is imposed and a timely statutory appeal is pending, Section 512(2) prevents publication under Section 512 in relation to that penalty until the appeal has been disposed of.

Example 2 - Appeal time expires: Where the statutory period for filing a penalty appeal has expired without an appeal, the particular restriction in Section 512(2) ceases to apply. Publication nevertheless remains subject to the Central Government's public-interest decision under Section 512(1).

Example 3 - Company and its directors: Publication of the company's name does not automatically require publication of its directors' names. Section 512(3) permits inclusion where the Central Government considers the circumstances sufficient.

Historical legislative background

Section 287 of the 1961 Act was substituted by the Finance Act, 1964 with effect from 1 April 1964. Amendments made in 1975 and subsequent changes to appellate-authority terminology affected the provision. The earlier text and amendment notes remain relevant when examining historical tax proceedings.

Official legislation and guidance

This article explains the legislation for general information. The applicable text, amendments, appellate time limits and procedural position should be checked for the specific tax year and facts.