[200A. Processing of statements of tax deducted at source.
(1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under Section 200, such statement shall be processed in the following manner, namely :
(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 statement;
[(c) the fee, if any, shall be computed in accordance with the provisions of Section 234E;