If provision is to be created on late payment interest?

Hello frnds,

I have a query. In my company there's finalisation of accounts gng on.

One point have been brought to notice that tds have not been deducted and paid for an amount.Now my doubt is that whether any provision for interest payable on TDS is to accounted in books as on 31/03/2012,as the interest is certain to be paid. The TDS will be paid by 07/07/2012.

Please do reply as soon as possible.

Thanks.

CA Hiral N Mehta.