How to calculate the Interest for delay in payment of TDS?

If any person who after deducting tax at source fails to pay, the whole or any part of the tax to the credit of the Government as per section 201, then that person will be liable to pay simple interest of  1.5% for every month or part of a month on the amount of such tax from the date on which such tax was deducted to the date on which such tax was actually remitted to the credit of the Government.

How to calculate the Interest for failure to deduct tax at source?

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