Question

M/s Global Trading deducted TDS of ₹1,00,000 on 18th May. The tax was required to be deposited into the Central Government account on or before 7th June. However, the company deposited the deducted tax on 2nd August.  What is the interest payable by M/s Global Trading for late payment under Section 398(3)? 

A ₹3,000
B ₹4,500
C ₹6,000
D ₹1,500
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