Subs. by s. 45, ibid. , for "cost accountant in practice"(w.e.f. 9-2-2018). — THE COMPANIES ACT, 2013

5. Subs. by s. 45, ibid. , for "cost accountant in practice"(w.e.f. 9-2-2018). (6) A company shall within thirty days from the date of receipt of a copy of the cost audit report prepared in pursuance of a direction under sub-section (2) furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein. (7) If, after considering the cost audit report referred to under this section and the information and explanation furnished by the company under sub-section (6), the Central Government is of the opinion that any further information or explanation is necessary, it may call for such further information and explanation and the company shall furnish the same within such time as may be specified by that Government. (8) If any default is made in complying with the provisions of this section,— (a) the company and every officer of the company who is in default shall be punishable in the manner as provided in sub-section (1) of section 147; (b) the cost auditor of the company who is in default shall be punishable in the manner as provided in sub -sections (2) to (4) of section 147. CHAPTER XI APPOINTMENT AND QUALIFICATIONS OF DIRECTORS

Section 5