Fine for late filing of return to ROC :
Upto 30 days - Two times of Normal fee.
30-60days - Four times of Normal fee
60-90 days - Six times of Normal fee
90 days above - Nine times of Normal fee.
Upto 30 days - Two times of Normal fee.
30-60days - Four times of Normal fee
60-90 days - Six times of Normal fee
90 days above - Nine times of Normal fee.