Interest Calculation - If challan paid via book entry

Interest Calculation - If challan paid via book-entry

TDS Payment Due Date - If paid via book-entry- the same day on which TDS is deducted,

When a part or whole amount of TDS is not paid then 1.5% per month interest is subject to TDS/TCS amount when the Interest period starts from the deduction date and lasts till the actual date of payment.

If the payable TDS amount from your side is INR 12900 on 25/03/2021 then in this case your due date is 25/03/2021, but you pay the amount on 31 March, then the total interest calculation sums up to INR 12900 X 1 Month X 1.5 = INR 194.

Hope this Helps