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Int calaculaton if tds not deposited

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(Querist)
28 December 2012 Sir,
If Rs 400000 paid to a contractor without deducting TDS on 28-03-2011 and if TDS is deducted and paid to GOVT on 28-12-2012,for how many months interest @ 1% is calaculated on tds 4000/-?.
THANK YOU.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
28 December 2012 interest need to be calculated for 22 months from March-2011 to Dec-12

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