Fee for default in furnishing return of income: statutory fee imposed where required return is not filed by the due date. Clause 428 imposes a statutory fee where a person required to furnish a return of income fails to file within the prescribed time; it establishes a two-tier fee structure based on the assessee's total income, providing a higher fixed fee above an income threshold and a lower capped fee in other cases, and applies without prejudice to other Act provisions.