If we all know that TDS defaults are very common these days, in that major issue of defualt is interest default and the mechanism of the department of calculation. I came across one more thing in the same they charge interest on interest payable in the notice in the intimation, isn't it? so i wish to know under which section of the department this interest is charged ? frankly speaking I couldnt find the section, so if anyone throw some lights on the provision to guide for such situation. second thing in my opinion there is no point of charging interest on interest as there is no evasion of tax for late payment interest is enough no need of interest on interest as there is no loss to department in such case it is not the earned amount by department and however on non payment penalites u/s. 271 C etc are already there...so what is the theme behind this charging of "Interst on Interest" on late deposit of TDS/ TCS in Intimations issued by department.