Processing of tax-collected statements: adjustments, interest and fee determine payable or refundable sums to collectors. Processing of statements of tax collected at source requires correction of arithmetical errors and manifestly incorrect claims, computation of interest on the adjusted collectible sum, levy of the prescribed processing fee, and determination of the net sum payable or refundable after offsetting amounts already paid; an intimation stating the payable or refundable amount must be sent to the collector and refunds granted, subject to the applicable statutory limitation on issuing intimations and the narrower meaning of an incorrect claim.