Processing of statement.

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Full Text of the Document

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....ical error in the statement; (b) the interest, if any, shall be computed on the basis of 2[sum deductible or payable, as the case may be,] as computed in the statement; (c) the sum payable by, or the amount of refund due to, the 1[assessee or e-commerce operator] shall be determined after adjustment of the amount computed under clause (b) against any amount paid under sub-section (2) of 3[sect....