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<h1>Late-filing fee for income-tax returns requires a fixed fee, with a reduced cap for lower-income taxpayers.</h1> Amendment imposes a statutory late-filing fee for failure to furnish a return of income within the time prescribed, and provides that where a taxpayer's total income does not exceed a specified lower-income threshold the fee payable is subject to a reduced maximum; the substitution operates without prejudice to other provisions of the Act.