Clause 268 - Publication of information respecting assessees in certain cases - Direct Taxes Code Bill, 2009

Publication of information respecting assessees in certain cases 268. (1) The Central Government may, if it is of the opinion that it is necessary, or expedient, in the public interest, cause to be published in any manner the name and any other particular relating to any proceeding, or prosecution, under this Code in respect of- (a) any assessee; (b) any participant of an unincorporated body; or (c) any director, managing agent, secretary, treasurer, or manager of the company. (2) No publication under this section shall be made in relation to any penalty imposed under this Code until the time for presenting an appeal to the Commissioner (Appeals) has expired without an appeal having been presented or the appeal, if presented, has been disposed of.