Applicability section 194a - regarding

Dear CCI Members, I have following doubt in applicability of section 194A. Please Clarify the same. Whether interest amount credited in the account "Interest payable but not due" treated as amount paid? if it exceeds Rs.10,000 shall we need to deduct TDS on such amount?,Since Explanation to Section 194A(1) , Use the Word " By any Other Name" Kindly clarify. Thanking You, Dhebek.M.N