Section 19

Every company which is or has been engaged in petroleum operations shall, when required to do so by any notice in writing given in pursuance of this Act, within the time limited by such notice, which in no case shall be less than 6 months after the commencement of a year of assessment, prepare and deliver to the Collector in such form and manner as the Collector may determine a true and correct return, signed by a duly authorised officer of the company, containing the following particulars in respect of such basis period as may be specified in such notice in the amount of its chargeable profits arising from such operations.