Urgent - tds late deducted and paid

Interest should be payable @ 1% per month.

I disagree with the answer -
There are two defaults, liable for penalty.
a - for delay in dedcution - Penalty @ 1% per month / part of the month &
b - for delay in remittance of TDS - Penalty @ 1.5% per month / part of the month

The total interest will be
a - @ 1% - 13% &
b - @ 1.5 % - 19.5%
 

BUT DON'T YOU THINK THAT THE SECOND INTERST IS APPLIED DUE TO DIFFERENCE IN DATE OF DEDUCTION & DATE OF PAYMENT.

I MEAN HERE DATE OF DEDUCTION & DATE OF PAYMENT ARE SAME .

TDS is to be paid on the 7th of the subsequent month.
The fact that the deductor failed to deduct, does not absolve him from the liabiliy of paying it on the due date.
Here, there are 2 defaults, hence two penalties.

This is my understanding. Would really appreciate if someone else can clarify.
 

Only 13 Month Interest of Late Deduction @ 1% Per year