Fee for late statement filing imposes a daily charge capped by the deductible or collectible tax, payable before filing. Section 234E prescribes a daily fee for failure to deliver statements required under section 200(3) or the proviso to section 206C(3), set at two hundred rupees per day but not exceeding the amount of tax deductible or collectible; the fee must be paid before filing the belated statement and applies to statements for tax deducted or collected at source from the statute's effective date.