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    <title>Duty of officer to make disclosure of payments, etc.</title>
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    <description>Officers must promptly furnish to the company and, on request, to the company&#039;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.</description>
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