Interest on late payment of TDS u/s 194q - calculated from date of purchase or payment?

interest on late payment of TDS u/s 194q - calculated from date of purchase or payment? For example purchase booked in April and payment made in May.  Someone claimed that there is an explanation from department that same should be calculated from the date of payment but I couldn't find and not convinced too 

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Quick Summary
This discussion addresses the calculation of interest on late TDS payments under Section 194Q. The core question is whether interest accrues from the date of purchase or the date of payment. While one user suggests departmental clarification points to the payment date, others argue it should be from the purchase date, citing the principle that TDS is deductible on the earlier of the two dates.

Should be calculated from the date of purchase. Please go though department clarification on 194-Q also.

https://incometaxindia.gov.in/communications/circular/circular_13_2021.pdf

Yes, I agreed to Mr Aejaz.

@ Mr Rakesh Mishra,

TDS to be deduct on date of Purchase or Date of Payment which is earlier...

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