TDS processing and fee adjustment: statements must include fees under section 234E and payments are adjusted accordingly. The amendment requires computation of sums deductible under Chapter XVII to include the fee payable under section 234E, and directs that amounts payable by or refundable to the deductor be determined after adjustment against payments under sections 200, 201 or 234E and any amounts paid as tax, interest or fee; an intimation specifying the determined payable or refundable amount must be sent to the deductor and any refund so determined shall be granted.