Section 20
Failure to deliver returns, etc.
The Companies (Profits) Surtax Act, 1964
About this Act
An Act to impose a special tax on the profits of certain companies.
If any person fails without reasonable cause to furnish in due
time any return under sub-section (2) of section 5, or to produce, or cause to be produced, any accounts or
documents required to be produced under section 6, he shall be punishable with fine which may extend to
five hundred rupees, and with a further fine which may extend to ten rupees for every day during which
the default continues.