Form 26A procedure: electronic certification and reprocessing mechanism for removing TDS short deduction and non-deduction defaults. Procedure prescribes electronic and paper modes for furnishing Form 26A to remove defaults for short deduction or non-deduction of TDS. Deductors obtain transaction details on TRACES, generate unique DINs/alpha-numeric strings, authorize a registered accountant on the e-filing portal who completes and digitally signs Annexure A, and finally digitally sign and submit Form 26A. TRACES and CPC-TDS reprocess statements to modify short deductions, recalculate late deduction interest, and the deductor must pay the revised interest before filing; validations require the deductee's return filed under section 139 with no outstanding demand.