TDS late payment interest rate calculator New Income Tax Act 2025

By | April 9, 2026

Sec 398 Calculator









Total Interest Payable

₹0.00

Late Deduction (1% pm)₹0.00
Late Payment (1.5% pm)₹0.00

Rule Summary

Interest is calculated on “month or part of a month” basis under Section 398(3) of the Income Tax Act 2025.

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