Equalisation levy processing ensures corrected computation, intimation, amendment applications, and recovery mechanisms for statement errors. Processing of Equalisation Levy Statements requires adjustment for arithmetical errors, computation of interest on the sum deductible or payable, reconciliation of computed sums against amounts paid, and issuance of an intimation that specifies the sum payable or refund due and serves as a notice of demand. A revised statement supersedes an unprocessed original; centralised procedures and Commissioner determined priorities govern processing. Taxpayers may apply to amend intimations within the prescribed period; unprocessable statements are routed to the Assessing Officer; and processing errors producing excess refunds or demand reductions will be rectified and recovered under applicable recovery rules, with refunds set off against sums payable.