TDS / TCS Late Payment Interest Calculator

TDS / TCS LATE PAYMENT INTEREST CALCULATOR \| Tax Year 2026-27 (FY 2026-27)
[ Interest for Late / Non-Deduction of TDS and Late / Non-Collection of TCS ]
[ As per Sections 398 of the New Income Tax Act 2025 ] (Equivalent to old Sections 201(1A) and 206C(7) of the Income Tax Act, 1961)

Calculator Type		Tax Regime
Old Regime (Optional, Tax Year 2026-27) : TDS on salary u/s 392 follows Old Regime slabs. All other TDS/TCS rates are regime-neutral. Interest computation method and rates are identical for both regimes.

Interest Scenario — (Sections 398 of New IT Act 2025)
Select Interest Scenario
Period 1 : 1% per month — date deductible/collectable to actual deduction/collection [Sec 398]. Period 2 : 1.5% per month — date of deduction/collection to actual payment to Govt [Sec 398].

Amount of TDS (Rs.) [Amount of tax to be / actually deducted]
Tax Base for Interest Computation (Rs.) [Rounded down to nearest Rs.100]
Date of TDS Deduction (DD/MM/YYYY)
Date of Actual Deduction (DD/MM/YYYY)
Date of Actual Payment to Govt (DD/MM/YYYY)


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