Fee for defaults in furnishing statements now requires pre-filing payment and is capped by the tax amount collectible or deductible. A new fee applies where a person fails to deliver a statement required under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C: a daily fee for each day of default capped at the amount of tax deductible or collectible, payable before the delayed statement is furnished, and applicable to TDS/TCS statements deliverable on or after the commencement date.