Interest calculation on late deposit tds by cpc

Mr.Sexana as far as i concer the delay in months column is wrongly calculated...

The interest is for month or part there of 

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example for interest calculation on late deposit by cpc

date of deduction  09-07-2012

date of deposit       06-11-2012

calculation:-

july 12     09-07-12 to 31-07-12

august 12 01-08-12 to 31-08-12

september12 01-09-12 to 30-09-12

october 12 01-10-12 to 31-10-12

november 12 01-11-12 to 06-11-12

for interest calculation on late deposit TDS consider as 5 months. 

Dear Saxena,

Interest will be calculated from the due date and not form the date of deudction,

for example in your case,

date of deudction 09/07/2012

due date                 07/08/2012

date of deposits    07/11/2012

Delay will be from August 2013 to the month of deposits i.e. from august 2013 to Nov 2012, i.e 4 month.

In the same manner please correct your delay in month column. i.e. (col 16 - col15)

Dear All

The interest is charged as below.

1 Once you fail to deposit the tax by due date ie. by 7th of the following month in general case. interest is charged from the date of deduction and a part of the month is considered a complete month for that purpose. Your computaton seems to be correct for first case.

For fourth entry below how you computed it for 5 months instead of 4.

Well the Intimation Under Section 200A mentions the Interest & Levy Computation Logic

Notes 1. a. & b

where they calculate the Interest from the Date of Deduction till the Date of deposit of tax.

logically its unfair.. but rules says it :(
I hope some changes come to such rules..