[1][206CB. Processing of statements of tax collected at source.

(1) Where a statement of tax collection at source or a correction statement has been made by a person collecting any sum (herein referred to as collector) under Section 206C, such statement shall be processed in the following manner, namely:

(a) the sums collectible under this Chapter shall be computed after making the following adjustments, namely:

(i) any arithmetical error in the statement;