Section 5(1) in The Companies (Profits) Surtax Act, 1964
(1)In the case of every company whose chargeable profits assessable under this Act exceeded during the previous year the amount of statutory deduction, its principal officer, or where in the case of a non-resident company any person has been treated as its agent under section 163 of the Income-tax Act, such person, shall furnish a return of the chargeable profits of the company during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, before the 30th day of September of the assessment year:Provided that on a application made in this behalf, the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] may, in his discretion, extend the date for the furnishing of the return.
