Section 20. (1) Notwithstanding anything contained in the Inco'me-tax lncometax Act, all information contained i

20. (1) Notwithstanding anything contained in the Inco'me-tax lncometax Act, all information contained in any statement or return made or papers to furnished under the provisions of that Act or obtained or collected z~?:; for the purposes of that Act may be used for the purposes of this Act. the pur- poses of (2) All information contained in any statement or return made this Act. or furnished under the provisions of this Act or obtained or collected for the purposes of this Act may be used for the purposes of the Income-tax Act. 21. If any person fails without reasonable cause `ta` furnish in due Failureto deliver time any return under sub-seution (2) of section 6 or to produce, or ,,turns, cause to be produced, any accounts or documents required to be etc. produced under section 7, he shall be punishable with fine which may extend to five hundred rupees, and with a further fine which may extend to ten rupees for every day during which the default continues. I