TDS Interest

Chetan (ipcc ) (61 Points)

19 October 2017  
if company forget to deduct tds (23/3/17) and after some time company deduct or recover TDs amount (14/9/2017) from party and pay tds to government on(2/10/2017)
than company need to interest
1.5 + 1%=2.5% per month?

what is calculation of this problem?