Processing of TDS statements: adjustments for errors and incorrect claims, interest and fee computed, intimation to deductor. Processing of statements of tax deducted at source requires correcting arithmetical errors and apparent incorrect claims in the statement, computing interest on the adjusted deductible sums and fee as prescribed, offsetting these against amounts already paid, and determining the net sum payable by or refundable to the deductor. An intimation specifying the determination must be generated to the deductor, refunds must be granted when due, and the Board may frame centralised processing schemes for deductor statements and for statements filed by other persons.