What are the facts that should be considered for calculating the Late payment interest raised by TDSCPC ?

Interest is calculated as per sec 201(1A) (ii) of IT act 1961, considering the below mentioned facts :

a. Interest is charged from the date on which such tax was deducted to the date on which such tax was actually paid.

b. Interest is chargeable for every month or part of the month on the amount of such tax.

c. A month is considered to be a calendar month as per general clauses act.