42A. Publication of information respecting assessees.

(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 ⁹⁹[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.]

¹[(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 to the ²[Deputy Commissioner (Appeals)] ³[or, as the case may be, the Commissioner (Appeals)] has expired without an appeal having been presented or the appeal, if presented, has been disposed of.]

⁴[Explanation.—In the case of a company, the names of the directors, secretaries and treasurers, or managers of the company, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.]