Tds late payment interest u/s 195

Mam, i didn't get your answer...could u plz elaborate?

Sorry for name confusion sir, Sir i am booking journal entry for tds on royalty under section as below:-

Royalty fee A/c Dr 10000

    To tds payable A/c Cr. 1000

    To health & education cess payable A/c Cr. 40

    To Party A/c Cr.     8960 

Is this entry right in books?

Sir it means we will first book cess in liability account as i booked in first entry then we will debit it when making payment...is it right??

1. TDS u/s 195 is to be deducted at the rates in force. TDS for royalty is to be deducted @ 10% (at the rates in force). Edu cess on 10% comes to 10.4% effectively. 
2. Before making the payment to Non Resident TDS u/s 195 @ 10.4% is to be deducted. 
3. If failed to deposit the amount of tax, then interest @ 1.5% p.m is to be paid on the entire amount of TDS deducted. 
4. In your case interest is to be calculated on the entire amount of tax (including Edu cess) and arrive at interest u/s 201(1A). 
Please correct me if the above solution has an alternative view.