Tds u/s 194ia

(apllicable sec 201) if the buyer does not deduct the amount of tds, interest @ 1% for every month or part of month on such tax from the date on which such tax was deductible to the date  the tax was deducted,if tax was deducted and not paid in time interest @ 1.5% for every month or part of month on such tax from the date on which the tax was deducted to the date the tax was deposited and here 26QB is not only challan but also statement so under section 234E late fee of 200 per day is to be paid which is not exceeding the amount of tds or tcs payable.cost of acquisition means any capital expense incurred at the time of acquisition of asset i.e., purchase price, expenses incurred on completing transfer i.e., registration,actually interest on borrowed capital for purchase of asset is included in cost of acquisition ,interest paid is because default  of the assesse so that may not be included in the cost  of acquisition.