1. If carry occurs → (+3)
2. If carry doesn’t occur → (-3)
3. Number of digits in the input should be equal to the number of digits in the output.
Now why and when we add and subtract 3:
# But carry is there then to correct the answer, we should add 3 because it Ex-3.
Example 1:
Say, Add 7 and 2 at Excess–3
Example 2:
Add 07 and 03 at Ex-3