penalty for non deduction/payment of tax at source

"As per sec 271C any person failing to deduct tax at source wholly or partly U/s 192 to 196D will be levied penalty equal to tax not deducted". Suppose Mr. A fails to deduct TDS amounting Rs 100 then penalty for him will be Rs 100,and after paying penalty will he be liable to pay the amount of TDS too? ie. will Mr. A have to pay Rs.100+interest as TDS and Rs 100 as penalty?