Late filing fee regime amended: stepped additional and higher fees for delayed company filings, with special rules for INC 22/PAS 3. The amendment replaces the Annexure fee table to prescribe a tiered multiplicative regime of additional and higher additional fees for delayed company filings, with distinct delay bands and separate multiples, a rule that additional fee is not charged where higher additional fee applies, exclusions for certain types of filings, and special repeat-filing treatment for e form INC 22 and e form PAS 3 which excludes pre-commencement belated filings from counting toward higher additional fee.