Income-tax compliance fees apply for late return filing, audit-report defaults, and failure to furnish prescribed accountant reports. Fee is imposed for specified defaults in furnishing income-tax compliance documents, including failure to file a return of income by the due date, filing a return beyond the prescribed extended period, failure to get accounts audited and furnish the audit report, and failure to furnish the accountant's report. The levy applies without prejudice to other provisions of the Act and operates by reference to the nature of the default, the taxpayer's income level, and the period of delay, with higher fixed fees applying to audit and accountant-report defaults.