Short deduction tds

This discussion explains how to calculate TDS short deductions, which occur when the actual TDS deducted is less than the legally required amount. It details how to factor in surcharges and cess, and outlines the interest charges for non-deduction (1% per month) and non-deposit (1.5% per month). The guidance also covers the application of 1% or 1.5% late fees depending on the specific circumstances.