Assessee paid certain sum towards late payment charges for delayed payment to broker for share trading activity, since there was no contractual obligation or other terms and conditions applicable to borrowing, sum paid was not interest within meaning of section 2(28A). The  assessee is  not liable to deduct tax at source under section 194A on said payment made to broker and, consequently, impugned payment could not be disallowed under section 40(a)(ia) (AY. 2015-16, 2016-17)