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Interest under section 234B and 234 C

This query is : Resolved 
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(Querist)
30 April 2024 Dear Sirs,
Please advise.
Which amount to be taken for interest under 234B and 234C calculation :

1. Tax due
2. Tax due + Cess + Surcharge ?

Is there any penalty or interest on non-payment of Cess and Surcharge calculated on the Tax due on or before 31/03/2024 ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 May 2024 It's on tax due+cess+surcharge.
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