regarding form 27c declaration in case of TCS.

suppose if form 27c is submitted on 9th of the next month, whether the late fees of rs.100/- per form will be charged for 9 days or 2 days as the due date is 7th? whether the due date remains same if there was sat & sun on 6th & 7th? whether condonation of delay possible if genuine reason exists? if yes process for the same?