Late paymnt intrst frm date f deducton till date of processn

jatin ravaria (ARTICLE & CA FINAL) (143 Points)

26 May 2012  

Dear all,

please help in below query,

In the month of FEB'2012 I have received default of 26Q in which Rs. 76/- interst (date of payment to party 15.01.2010 & date of deposit of TDS 17.03.2010)  was payable from our side, & which is correct also.

After that i revised that return in the month of MAY'2012 alongwith payment of Rs.76/-.

Now 4-5 days ago again i have received default mail of the same retrun. In that default file they have chrged Rs.24 in column "late payment interest from date of deposit till date of payment".

Please any one knows that why & how department charged such interest again & under which section it comes?

Thanks in advance