TDS(late payment,late deduction,late filling)

To calculate your liability, identify the TDS amount, the number of months delayed for interest (1% for deduction, 1.5% for payment), and the number of days delayed for the return filing fee (₹200/day). Remember that any fraction of a month counts as a full month for interest calculations, and the late filing fee under Section 234E is capped at the total TDS amount for the period.