Section of tds head for interest payment for late payment

CA.Kanhaiyalal Gupta (Taxation Incharge) (290 Points)

28 June 2013  

Dear All, 

We have received one notice from TRACES intimation u/s. 200A of the Income Tax Act 1961, for interest on late payment of TDS amount.

My question is that in which section i can pay my interest on late payament of TDS amount ( Like 194A or else)