Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21B(3)] [Section 21B] [Entire Act] Union of India - Subsection Section 21B(3)(c) in The Cost And Works Accountants Act, 1959 (c)impose such fine as it may think fit, which may extend to rupees five lakhs.