Tribunal held that on mere short deduction of tax at source from salaries paid to employees, section 201(1A) cannot be invoked unless total tax deducted by end of year is less than tax deductible on salary paid to employee in that year. Section 192(3) not only authorizes adjustment in case of excess or deficient deduction, but also authorizes adjustment in case of total failure to deduct tax during financial year.  if there are bona fide reasons in deducting lower tax in earlier months of financial year and same is made good immediately after noticing such shortfall, then in such eventuality section 192(3) would save employer from liability of making payment of interest.  (AY. 2012-13 to 2019-20)