Query related with tds which pertain to prior period

As I understand, if provision was made for the full amount (as mentioned in the invoice) and TDS was paid on such amount within due date, then there is no need to pay interest on TDS when the invoice is received later in respect of such provision.

suppose fy 2014 - 15c exp 100

              to tds payable 10

              to provision     90

now if i received a invoice which amount is 160

in this case exp 70

                  provision 90

                   to tds payable 6

                   to party 154

so now please advise me that shall i paid interest in rest tds payable amount which is 6

1. Entry for provision:

Exp Dr 100

To TDS 10

To Provision 90

2. For accounting the invoice:

Exp Dr 60

Provision Dr 90

To TDS 6

To Party 144

3. If the invoice is current dated and if you are going to account it now, then no need to pay interest on TDS. You can make a fresh entry for difference as per (2) above.

4. But if you are going to account the difference in previous year itself, then interest has to be paid on difference amount of TDS.

Dear Poornima,

Thank you for your help