Interest for non deduction of TDS

Since interest for non deduction is applicable @ 1% pm or part thereof, when interest is due for 100 months (>8 years), it would equal the TDS I think.

Thank you Mam,

If TDS liability is 100 & Interest on TDS liability is 150 ... , Then which amount we have to pay as Interest 150 or what ?

I want to know that Interest on TDS amount can exceed then TDS liability or not ?

I think interest of ₹150 has to be paid in this case because there is no cap on interest unlike late fee.

Further, if the deductee has filed IT return considering such income, then interest shall be paid by the deductor from the date of deduction to the date of filing of such return by the deductee. A certificate from deductee is required in this case.

Thank you so much Madam....