Late filing fee for income tax returns: structured caps and differing rates based on filing date and income. A fee is imposed on any person required to furnish a return of income who fails to file within the prescribed time: under the later regime a specified fee applies with a lower cap where total income does not exceed a defined threshold; under the earlier regime fees differed by whether the return was filed by the internal assessment-year deadline or later, with the same concessional cap for low-income taxpayers.