Duty to disclose payments: officers must supply required company and auditor particulars or face criminal penalties. Officers must promptly furnish to the company and, on request, to the company's auditor full particulars and information required to be included in the balance sheet, profit and loss account or attached documents; such particulars may include payments to directors or other persons by other companies or entities. Knowingly defaulting in this duty attracts criminal punishment: imprisonment up to six months, or a fine up to fifty thousand rupees, or both.