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<h1>Processing of TDS/TCS statements requires correction, interest and fee computation and intimation of payable or refundable amounts.</h1> Processing of TDS and TCS statements requires checking for arithmetical errors and incorrect claims, computing interest on the adjusted amounts and computing any fee as prescribed, then determining the net amount payable by or refundable to the deductor or collector after adjustment against prior payments; an intimation specifying the payable or refundable amount must be sent within the prescribed period and refunds determined under that process are to be granted.
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