Interest on Non Deduction of TDS u/s 192

yes , interest will be charged from the date when tds should have been deducted till the date when it will be actually paid to govt.

No....
Interest Not applicable for non deductions of TDS about Salary... You can deduct full value on March or January, February and March...

But,
In case You deducted but not deposited/Paid to Govt then You ll be Interest for non payment of TDS...

Pranavnath,
Your Query is related to section 192 read with section 201.
As per section 192 i.e. TDS on Salary, TDS ought to be deducted at the time of paymeny only. Hence, If Salary is not yet paid- No liability to deduct TDS and no Interest and penalty provision shall apply.

However on the other side-
TDS not deduced / Not Paid will attract penalty and interest u/s 201(1) read with section 221 and section 221.

However if TDS is late deducted / Late deposited, Then as per section 2(1A)-
a) 1% Interest p.m. or part of the month from the date of TDS should be deducted to date it is actually deducted; and
b) 1.5% from p.m. or part of the month the date of deduction to date of Actual payment shall be levied.

Further, If Employee who have received the salary, If taken into consideration while Compution of his total income and tax liablity- In such a case Employer need not to deduct TDS and Employer shall receive a certificate from CA that on the income tax has been paid.

Such situation shall arise computation of interest from the date of Interest to be deducted to the date Tax paid by the assessee ( employee).

In your case Section 201(1A) shall be applicable.

Hope this will meer your requirements.

Regards