Intimation under section 200a

I have checked justification report and it is 2 days late payment but interest is calculated @ 3% considering two months.

If you provide with exact details then we can say whether 3% is correct or not.

The provisions are clear, interest is payable from date of deduction to date of payment (month or part of month) - Hence actual dates are required.

Procedure to be followed against this notice of demand under section 156 as under:

Pay the interest and upload the corrected return with traces / NSDL.

Post which your default will be cleared.