intt on late tds deposit

The period is to be counted from the due date of tds i.e. from 8th of the month.

In your case, the interest is to be calculated for one month only.

interest will be claculated @ 1% per month

Interest u/s 201(1A) is payable for delay in depositing TDS into Govt. treasury. It is payable @ 1% per month or part of the month for the period from the date on which tax was deductible to the date on which such tax is actually paid. Hence, in your case you have to pay interest for the period of 2 months. Please also note that interest is to be paid on delayed TDS which is to be rounded off to the nearest multiple of one hundred and for this purpose any fraction of one hundred rupees is to be ignored. (E.g. Say TDS is Rs.156/-, interest is to be paid on Rs.100/- by ignoring Rs.56/- being fraction) (Refer Rule 119A)