Late deduction of tds

pooja menon (Student CA Final ) (21 Points)

19 June 2019  

A loan was taken on Oct 2018 from individual and interest payment was made for november and december, but from january only provision entry is passed and payment was made in may 2019, so the tds should was also deducted only in may 2019

what will be the penalty on late payment of tds?