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

As per the provisions in section 201, if a person liable to deduct tax at source does not deduct it, then, such person, shall be liable to pay simple interest of 1% for every month or part of a month on the amount of such tax from the date on which such tax was deductible to the date on which such tax was deducted.

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

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