Section 200A - Processing of statements of tax deducted at source and other statements

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....nt shall be processed in the following manner:- * (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- * (i) any arithmetical error in the statement; or * (ii) an incorrect claim, apparent from any information in the statement; * (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statem....

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....ent is filed. * For the purposes of section 200A(1), "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance ....