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    <title>Insertion of new section 200A</title>
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    <description>Processing of TDS statements requires computation of deductible sums after correcting any arithmetical errors and incorrect claims apparent from the statement, computation of interest on those sums, adjustment of amounts paid to determine sums payable or refunds due, and preparation and issuance of an intimation to the deductor; refunds determined under this process are to be granted, and the Board may institute a scheme for centralised processing, with intimations barred after one year from the end of the financial year in which the statement is filed.</description>
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