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<h1>Late filing fee enables filing within an extended statutory grace period upon payment of prescribed daily additional fees.</h1> Clause 69 establishes that documents or returns not filed or registered in time with the Registrar may be filed within an extended period of three hundred days from the due date on payment of an additional fee of one hundred rupees per day alongside the regular filing fee; it also permits filing after that extended period on payment of the fees and additional fee specified in the section, without prejudice to other actions or liabilities under the Act.