Inputs
(month or part month interest u/s 201(1A))Total Interest
₹0.00
Total Payable
₹0.00
Detailed Breakdown
| Metric | Value |
|---|---|
| TDS Amount | — |
| Non-deduction period (months) | — |
| Non-deduction rate (% per month) | — |
| Interest for non-deduction | — |
| Late deposit period (months) | — |
| Late deposit rate (% per month) | — |
| Interest for late deposit | — |
| Surcharge (%) | — |
| Surcharge amount | — |
| Cess (%) | — |
| Cess amount | — |
| 234E fee (₹200/day, capped) | — |
| Total Interest | — |
| Total Payable | — |
Batch mode (multiple rows)
| # | Type | Amount | Due | Deducted | Paid | r1 % | r2 % | Surcharge % | Cess % | Include 234E | Return due | Return filed | Fee/day | Interest | 234E | Surcharge | Cess | Total payable | Actions |
|---|
CSV headers: type,amount,date_due,date_deducted,date_paid,rate_nonded,rate_latepay,surcharge_pct,cess_pct,include_234e,return_due,return_filed,fee_per_day
Formula used
Interest on TDS is computed for every month or part of a month under section 201(1A) of the Income-tax Act, as follows:
- Failure to deduct: Interest = Amount × (Rate 1% per month) × Months
Months counted from date tax became deductible to date actually deducted. - Failure to deposit: Interest = Amount × (Rate 1.5% per month) × Months
Months counted from date of deduction to date of payment to the government.
Any part of a month counts as a full month.
How to use this calculator
- Enter the TDS Amount and the date tax became deductible.
- Use Month end buttons to quickly set the last day of any month.
- Toggle optional Surcharge/Cess and 234E to include those components. Choose TDS or TCS to auto-set quarter due dates.
- For multiple deductees or periods, switch to Batch mode to import or edit rows and export totals.
Example data table
| Case | TDS Amount | Deductible | Deducted | Deposited |
|---|---|---|---|---|
| Example A | ₹25,000 | 2025-04-10 | 2025-05-05 | 2025-06-07 |
| Example B | ₹80,000 | 2025-01-28 | 2025-01-30 | 2025-03-02 |
| Example C | ₹12,400 | 2024-12-31 | 2025-02-01 | 2025-02-01 |
FAQs
Yes. Under the rules for TDS interest, even a single day of delay within a month is treated as a full month for interest calculation.
Non-deduction: from when tax became deductible to actual deduction date. Late deposit: from date of deduction to date of payment to the government.
Yes. The fields are editable to accommodate policy changes or special circumstances. Defaults are 1% for non-deduction and 1.5% for late deposit.
We compute ₹200 per day from the return due date to the actual filing date and cap it to the TDS or TCS amount for the row. Provide those two dates to include the fee.
No. It is an educational tool. For filing or dispute matters, consult a qualified tax professional and cross-check with the latest circulars and notifications.