Centralised processing of TDS statements enables electronic correction, rectification and service procedures, with appeals to jurisdictional appellate commissioner. The scheme mandates electronic furnishing and verification of correction statements by deductors through authorised agencies or portals, empowers Centralised Processing Cells to process statements taking prior corrections into account, and allows Commissioners to set processing procedures and priorities. Cells may rectify apparent mistakes on application or suo moto with prescribed forms and electronic intimation where liabilities or refunds are affected; such amendments can operate as notices of demand. Appeals from processing lie with the appellate commissioner over the deductor's assessing officer, remands and implementation are handled by the territorial assessing officer, and all communications may be served electronically.