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    <description>A correction TDS return filed before the statutory cut-off produced a new automated demand on processing; this can be contested as a system-generated or apparent-record error. The assessee should pursue rectification remedies-submit a written rectification request to the jurisdictional TDS assessing officer or CPC/TRACES with return acknowledgements, demand notices and computations-and seek deferment or stay of recovery pending resolution.</description>
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