(c)to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 [* * *] [ Omitted by Act 33 of 1996, Section 55 (w.e.f. 1.10.1996).][or section 206-C] [ Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).] or section 285-B; or