Tds on salary.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2012 Hello friends.I have a doubt on a practical situation which is like this:
Our company has revised the Salary structure retrospectively from month of April 12. But for TDS u/s 192 has been deducted for month of april and May has been deducted and already deposited.Now company is paying the revised excess amount in month of June 16.
Q:1.Is the excess amount will treat as salary for month of April And May Respectively?
Q2. If it will treat as salary for that months then company has to pay interest u/s 201 ( @1% & @1.5%).
Q.3. If it will treat as performance bonus , then which is Cut off payment date without interest.

Pls reply with reasons and provision of IT Act, thanks....