Interest paid on late payment of tds classification as per schedule iii of companies act 2013

Hii, 

I have a query reqarding classification of interest paid on late payment of TDS as the same will be classified as Finance Cost or it will be classified as other expenses?

As per Schedule III of Companies Act, 2013 interest Expenses should be classified as Finance Cost but what should be included in that it is not clear.

Please answer the same.

Regards

Ashish Singh