Online payment of interest u/s 220(2)

For penlaty a show cause notice is given as to why the same should not be levied. It is levied by the AO and not suo moto

Your amount will be under interest

For Income tax returns delay,interest on Short payment of Self assessment tax challan will be 280 Need to tick tax on regular assessment then mention the amount in interest . For Tds filings The challan will be 281. You have to select the section 192B,194(A,,B,C,J )etc. Then need mention the amount under interest.