Section 94(4) in The Telangana Panchayat Raj (Conduct of Elections) Rules, 2018
(4)If the returning officer decides under sub-rule (2) to allow counting of the paper slips either wholly or in part or parts, he shall-(a)do the counting in the manner as may be directed by the State Election Commission;(b)if there is discrepancy between the votes displayed on the control unit and the counting of the paper slips, amend the result sheet in Form XXVI as per the paper slips count;(c)announce the amendments so made by him; and(d)complete and sign the result sheet.
