Date of deduction and date of payment

I have attached file of Justification report received from Traces, Can anyone explain me.

Please suggest regarding Justification report

I had a look at the justification report that you have attached. To understand why you have been charged an interest of Rs. 190, you have to understand the basic provisions of TDS.

As per provisions of the Income-tax Act related to TDS, Tax has to be deducted on the date when payment has been made for the respective expense.

Also, as per section 201, if any person who is liable to deduct tax at source does not deduct it or after so deducting fails to pay, the whole or any part of the tax to the credit of the Government, then, such person, shall be liable to pay simple interest as given below:

• Interest shall be levied at 1% for every month or part of a month on the amount of such tax from the date on which such tax was deductible to the date on which such tax was deducted.

Here the date on which such tax was deductible shall be the date of payment.